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Table of Contents

City of Lee’s Summit Annual Budget FY13

Table of Contents Section 1: Introduction ................................................................................................... 1 History ........................................................................................................................2 Mayor and City Council .........................................................................................4 Organization Chart..................................................................................................6 Budget Calendar.....................................................................................................8 Section 2: Administrative Summary............................................................................... 9 City Manager’s Budget Message .........................................................................10 Long-Range Strategic in Lee’s Summit .................................................................24 Section 3: Budget Overview........................................................................................... 29 Fund Structure and Overview Numbers ...............................................................30 Budget Ordinance ..................................................................................................34 Financial Policies ......................................................................................................38 Section 4: Revenue Projections ..................................................................................... 56 Section 5: General Fund Overview................................................................................ 68 Section 6: General Fund Department Budgets ............................................................. 79 Administration ..........................................................................................................80 Codes Administration..............................................................................................85 Finance .....................................................................................................................91 Fire..............................................................................................................................96 Law ............................................................................................................................102 Municipal Court .......................................................................................................108 Planning and Development ..................................................................................115 Police .........................................................................................................................121 Public Works Engineering .......................................................................................126 Public Works Operations .........................................................................................130 Section 7: Special Revenue Funds ................................................................................ 136 Parks and Recreation Funds ..................................................................................139 Other Special Revenue Funds ...............................................................................167 Section 8: Capital Projects Funds .................................................................................. 171 Section 9: Proprietary Funds........................................................................................... 191


Table of Contents

City of Lee’s Summit Annual Budget FY13

Enterprise Funds .......................................................................................................193 Internal Service Funds .............................................................................................216 Section 10: Debt Service Funds ..................................................................................... 241 General Obligation Debt .......................................................................................243 Park COP Debt .........................................................................................................247 Appendix ......................................................................................................................... 248 Glossary .....................................................................................................................249 Miscellaneous Statistics ...........................................................................................260


Table of Contents

City of Lee’s Summit Annual Budget FY13

Section 1: Introduction


1. Introduction

City of Lee’s Summit Annual Budget FY13

HISTORY Over a hundred years ago, the small 11 block Town of Strother straddled the Missouri Pacific Railroad tracks. Today, that small town consists of 65.24 square miles and is known as the City of Lee's Summit. In the late 1800's, a man by the name of William B. Howard was drawn to this fertile, gently rolling prairie land with the dream of building a city. Today, nearly 93,000 residents have been enticed to this progressive, yet restful and family-oriented community atmosphere, with a unified dream to create a dynamic, vital city. From yesterday to today, the story of this once small town has been filled with the courage, dedication, and quiet determination of its citizens, making Lee's Summit an ideal city in which to live and work. On October 28, 1865, William B. Howard founded the Town of Strother by filing a plat containing the 11 blocks that currently encompass the downtown business district. At the time of incorporation, the population count stood at one hundred people. In November of 1868, the name was changed and the area incorporated as the "Town of Lee's Summit". Although the "Summit" portion of the name was obviously based on the fact the town's elevation is the highest point on the railroad between Kansas City and St. Louis, there are numerous opinions and theories on the origin of "Lee". According to one theory, the town was named after Civil War General Robert E. Lee, since incorporation took place shortly after the war and the majority of citizens migrated from the Southern states. However, another version suggests the town was named after a prominent early settler, Dr. Pleasant Lea. The discrepancy in the spelling of "Lea" has been attributed to railroad sign painters. Lee's Summit's most infamous citizen was Cole Younger, called "The Last of the Great Outlaws" by author Homer Croy. According to history, soldiers drove Younger to a life outside the law after his father's murder and subsequent robbery. While Union forces were enforcing Order #11, the command issued in 1862 ostensibly to burn homes belonging to those with Southern ties, Younger and his brothers were credited with saving some of the original homes within Lee's Summit, the most prominent of which belonged to William B. Howard. Order #11 helped to unify the transplanted southern population in Missouri and compelled Younger to join the Confederate guerrilla band known as Quantrill's Raiders. Cole Younger was arrested after an attempted bank robbery in Northfield, Minnesota. Following 25 years of imprisonment for his crimes, Cole Younger was paroled in 1901. Three years later, Younger returned to Lee's Summit where he lived as a model citizen until his death in 1916. His grave is located in the Lee's Summit Historic Cemetery. The Fire of 1885 demonstrated yet again the stamina personified by citizens in Lee's Summit. While most of the town's residents were attending Sunday morning church services, fire erupted in the downtown district, which consisted of dry, wooden buildings. A detailed account of the fire, as printed in the April 16, 1885, issue of The Lee's Summit Journal, stated the buildings burned "...like greased wood". Virtually the entire business district was destroyed and the loss aggregated at $87,000, with a total of 25 buildings consumed by the flames. However, the stalwart citizens took their losses in stride and promptly commenced to rebuild the town. Almost 30 years later, Mr. R. A. Long, a prominent Kansas City lumberman, began building his dream, which became a reality with the construction of Longview Farm. In 1912, Mr. Long purchased

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1. Introduction

City of Lee’s Summit Annual Budget FY13

approximately 1,700 acres in the southwest portion of Lee's Summit. Mostly self-sufficient, the farm included five major barn groups and 42 buildings. When completed and functional, Longview Farm became internationally known for the horses and livestock contained within its white rail fences and was one of only three dozen such showplace farms. The history of Lee's Summit abounds with the tragedies and triumphs of courageous people who have never failed in their dream of creating a city that will continually progress and prosper. Most importantly, Lee's Summit is comprised of dedicated people who never lose touch with the basic values that make a community livable. We feel Lee's Summit has lived up to the dreams of its forefathers.

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1. Introduction

City of Lee’s Summit Annual Budget FY13

City of Lee’s Summit Mayor and City Council

Mayor Randy Rhoads District 1

Rob Binney

District 2

Kathy Hofmann

Brian Whitley

District 3

Derek Holland

Allan S. Gray II District 4

Ed Cockrell

Bob Johnson

Dave Mosby

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1. Introduction

City of Lee’s Summit Annual Budget FY13

The City of Lee’s Summit operates under a Mayor/City Council form of government. Mayor The Mayor is elected at-large for a four-year term and is recognized as the head of the city for all legal and ceremonial purposes and by the Governor of Missouri for all purposes of military law. The Mayor presides at City Council meetings, executes all ordinances, resolutions, proclamations, grants and executive orders. Any ordinance or resolution adopted by the City Council may be vetoed by the Mayor; however, the Mayor may only vote in the event of a tie. The Mayor presents a State of the City address at least once annually as to the affairs of the city and any recommendations of the Mayor. City Council The City Council consists of eight members. Two Councilmembers are elected by qualified voters from each of the four respective districts of the city, as provided by Section 9.4, City Council Districts. City Councilmembers shall be elected to serve staggered four-year terms. At each regular municipal election, Councilmembers shall be elected to fill the offices of those whose terms expire. Budget Committee A new City Council standing committee was established by Ordinance 7145 on February 16, 2012. This committee’s purpose is to review the City Manager’s proposed budget prior to its consideration by the City Council. The committee shall report on all bills, proposed ordinances, measures or questions referred to it pertaining to appropriations and the overall financial condition and future needs of the City. For the FY13 budget process, the committee consisted of the following members:

Brian Whitley, Chair Ed Cockrell Kathy Hofmann David Mosby

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1. Introduction

City of Lee’s Summit Annual Budget FY13

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1. Introduction

City of Lee’s Summit Annual Budget FY13

AWARD FOR DISTINGUISHED BUDGET PREPARATION

The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the City of Lee’s Summit, Missouri for its annual budget for the fiscal year beginning July 1, 2011. The award reflects the City’s commitment to meeting the highest principles of governmental budgeting. This signifies that Lee’s Summit’s budget rated proficient in serving as: a policy document, a financial plan, an operations guide, and a communications device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award.

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1. Introduction

City of Lee’s Summit Annual Budget FY13

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Section 2: Administrative Summary


2: Administrative Summary

City of Lee’s Summit Annual Budget FY13

City Manager’s Fiscal Year 2013 Budget Message June 7, 2012 Mayor Randall Rhoads and Members of the City Council: I am pleased to present the proposed municipal budget for fiscal year 2012-2013 (FY13) for the City of Lee’s Summit. I want to thank the Budget Committee, Management Team, and budget support staff for their dedication and hard work in preparing this document. As in recent years, much thought and discussion throughout this year’s budget process has gone into the prioritization and allocation of resources, as general fund revenues remain essentially flat while expectations and demands for City services and programs continue to grow. I believe we have once again risen to the challenge of continuing to provide high quality services to the citizens of Lee’s Summit through careful examination of organization priorities and continual search for efficiencies within existing programs. Despite the continued sluggish economic conditions of late, the City will continue to move forward, posturing ourselves to attain the vision of the community set forth by both the City Council in their City Council Goals and Strategies and the citizens through the Lee’s Summit 360:Charting Tomorrow, the City’s long-range strategic plan. Among the top priorities funded in the FY13 budget are:       

Public safety, as both the Fire and Police departments will take important steps to improve their operations and provision of services to the community Public infrastructure with continued funding of road improvement, curb replacement, sanitary sewer line improvement, and water main rehabilitation. Sustainable development and processes, including focused redevelopment efforts New technologies that will be implemented throughout the organization to improve the delivery of City service in a number of areas Customer service enhancements with additional resources to improve public education and awareness and customer relationships Communication and citizen engagement will be improved with new tools to facilitate two-way communication between City Hall and reach a broader audience Performance Excellence, to continue pursuit of improved organizational operations through this multiyear initiative. FY13 will see the creation of the organization’s first business plan and development of a performance scorecard to monitor and share our progress in meeting the objectives of our new plan with you and the community.

The City’s continued recognition of the arts and culture and its importance to our community needs to be mentioned. Although not formally funded in the annual operating budget, important progress towards the recommendations of the recent Cultural Facilities Master Plan is anticipated for FY13. I look forward to the report of the new Cultural Arts Facility Task Force. These citizens are preparing specific recommendations regarding the short and long term implementation steps to build our cultural infrastructure.

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2: Administrative Summary

City of Lee’s Summit Annual Budget FY13

In order to meet the financial challenges of presenting a balanced budget during these economic times of relatively flat revenue growth, several initiatives have been deferred. Namely two economic development planning studies that were tentatively planned to occur in FY13 have been removed from the proposed budget. These studies were to lay important groundwork in our redevelopment efforts along several areas of M-291. I will continue to monitor the financial situation through the new fiscal year, and it is my hope that a request for funding of these studies may be brought before you for consideration if and when the time is right based on the City’s general fund financial landscape. We are also aware of a potential $150,000 planning grant from MARC that may assist in our targeted M-291 corridor planning. As is prudent, the City typically budgets on conservative revenue assumptions, and moderate revenue growth in the coming fiscal year may make the funding of these important studies possible. Recap of Fiscal Year 2011-2012 (FY12) A look back at the many accomplishments of this organization over the past fiscal year reveals not only the impressive dedication of city staff, but also the importance of careful planning and execution in the use of public funds as a number of long range policy and planning decisions showed important results to our community. 

Public safety. In FY12, the City completed its four year funding commitment to move to a communityoriented policing program with expanded patrol districts. Twenty-one additional police officers were hired over the four year period, and patrol districts were increased from eight to ten to provide improved coverage and officer-community relationships. Results are already evident, as crime statistics for calendar year 2011 have dropped making Lee’s Summit one of the safest communities in the region. In addition, community-oriented policing was also instrumental in the Police Department recently receiving the Commission on Accreditation for Law Enforcement Agencies (CALEA) Advanced Law Enforcement Accreditation in FY12. This coveted designation is considered the highest standard of excellence in law enforcement.

Public Infrastructure. The City continued to maintain and improve its infrastructure in FY12, devoting significant resources to our curb and sidewalk replacement programs as well as our annual street overlay and slurry seal programs. These programs are funded through voter-approved bond monies. In addition, a new Todd George Parkway extension was opened and improvements made to Douglas Street.

Water Utilities Strategic Plan. This long-range strategic planning project included an assessment of the department and its ability to meet customer expectations and the development of a strategic plan to ensure that those expectations are met with the programs and services provided by Water Utilities in alignment with the rates. FY13 will see the start of implementation of this well-documented roadmap to fiscal sustainability for the utility.

Economic Development. Both economic development and redevelopment received attention in FY12 with two important efforts being initiated: the annexation of Unity Village and the development of an M150 Master Plan. The City, in cooperation with the Unity Village School of Christianity, approved the annexation and development of approximately 300 acres of land south of Colbern Road. The property contains an estimated 2.2 million square feet capacity for ‘Class A’ and other commercial-oriented development upon full build-out. The southern side of the City also received much attention this year, as the Planning Department in conjunction with a citizen task force and with significant input from the community spent much of FY12 creating the Lee’s Summit M-150 Sustainable Corridor Vision and Framework Plan. This plan, though still pending approval, is intended to establish a guiding vision and policy framework for the M-150 Corridor that will encourage high quality, well-coordinated, and more sustainable development within the planning area over time.

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2: Administrative Summary 

City of Lee’s Summit Annual Budget FY13

Sustainability. This year, a community-wide Sustainability Action Plan was adopted. The goal of the plan is to improve the community’s existing high quality of life through focused investments in energy efficiency; transportation; land use; water conservation and stormwater management; waste reduction and management; and education, outreach and advocacy. These investments will result in a Lee’s Summit with enhanced property values; reduced operations and maintenance costs in both homes and businesses; improved neighborhood health and safety for residents of all ages; and balanced consideration of the effects future development will have on the economy, community, and environment. The study was funded in part by a federal Energy Efficiency and Conservation Block Grant. The City Council also approved funding for a Regional Transit Plan education program. The education program will provide information about the benefits of developing a regional commuter rail service and the proposals envisioned for our community and areas in eastern Jackson County.

Cultural Arts Master Plan. The City funded a Cultural Facilities Master Plan study in FY12. The plan evaluated space needs of the arts and cultural community in Lee’s Summit; it provides a preliminary space plan and capital budget for recommended facilities and offers recommendations for the operations and sustainability of those facilities. This plan, whose initiation stems from the City’s Cultural Arts Master Plan, has provided new direction to the Arnold Hall project and support for improvements to the new amphitheater at Legacy Park. As mentioned previously, a Cultural Arts Facility Task Force is working on implementing this plan.

Technology. The FY12 fiscal year will see the launch of the new, long-awaited Enterprise Resource Planning (ERP) platform, titled Evolution C3. This project includes more customer-friendly applications both internally and externally in areas of finance, procurement and water utility billing. Additional improvements will be added in FY13 for the payroll and budgeting functions. Enhanced technology was also brought to the public safety departments, as an emergency services radio upgrade was made with voter-approved bond funds.

FY12 was clearly a busy year for the organization, and I am pleased with progress made in many areas despite continuing financial pressures, as we continue to plan for our future while addressing our needs for today with quality services. Fiscal Year 2013 Highlights As mentioned, the FY13 budget continues to advance the Mayor and City Council’s and the community’s priorities. Even within tight revenue constraints, funding is provided for the following specific projects or programs:  

     

Public Safety: Fire Department Management Audit/Accreditation process ($50k); new Police Training Facility to open in FY13 (multi-year total project cost: $6.1M) Public infrastructure (FY13 budgeted amounts): Curb replacement ($4.2M); pavement management ($3.6M); sidewalk ($0.8M); sanitary sewer line improvements ($2.4M); and water main rehabilitation ($1.5M) Sustainable Development: Transit-oriented development study ($10k); Rock Island Railroad Coalition efforts ($35k) Technology: ERP (multi-year total project cost: $2.0M); Windows 7 migration ($30k) Communication and Citizen Engagement: Web-based citizen engagement tool ($13.2k); comprehensive citizen survey ($25k); cable channel upgrades including closed captioning ($19k) Performance Excellence: Organization business plan ($28k) Arts and Culture. Bond election including cultural facilities ($40k) Development of Organized Labor Agreements: Consulting services ($75,000)

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2: Administrative Summary

City of Lee’s Summit Annual Budget FY13

Our community has been successful in addressing short-term issues while continuing to look ahead at future opportunities. The FY13 funding priorities support this approach to resource management. Overall Budget Summary The City’s total budget is composed of over 75 active funds. The overall FY13 budget is $177.6 million. Excluding inter-fund transfers, it is $160.6 million. The $177.6 million is a 9.4% ($18.5M) decrease from the adopted FY12 budget. This decrease is primarily due to a $20.5M drop in capital project fund budgets. The chart to the left reflects combined expenditures of Combined Expenditures By Fund all funds. Combined expenditures are budgeted at Solid Waste ITS Airport 2% 2% Fleet 5% 3% $177,609,567. This amount may be broken down by General 34% Other Funds 2% fund type as follows: Parks Funds 4%

Fund Type General Capital Project Special Revenue Debt Service Enterprise Internal Service Total

Debt Service 5%

Water Utility 20% Capital Projects 23%

Due to aging infrastructure and recent community growth patterns in Lee’s Summit, 23% of the City’s total budget is dedicated to capital improvement funds. The City prepares a five-year CIP annually, which Interfund Transfers 7% includes a detailed description of the various projects Other and serves as a long-term planning tool for the City. 5% Many of these projects span over several fiscal years; only those projects with activity scheduled in FY13 are financed and adopted as part of the City’s Annual Operating Budget.

FY13 Budget $59,436,976 40,908,068 7,105,512 9,415,910 48,725,734 12,017,367 177,609,567

Combined Funds Revenue by Type Intergovernmental 5%

Interest 1%

Property Tax 22%

Franchise Tax 9%

Overall, the City’s funds receive their financial support from many different sources such as property and sales taxes, user charges, grants and debt financing. The chart to the right reflects combined revenues of all funds by source. The City’s diverse Solid Waste revenue stream is an indication 15.00 2% of good financial health and Water Utilities 59.50 stability. 9% The City’s workforce is an essential component of its success in delivering quality services each year to the community. As resources begin to tighten, as they have in the past several years, the loyalty

Sales Tax 21%

Fees & User Charges 30%

FY13 Combined Full-time Equivalents Fleet 9.00 1%

ITS 19.00 3%

CBS 10.00 2%

Airport 7.04 1%

Parks & Recreation 45.00 6%

General Fund 542.96 77%

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2: Administrative Summary

City of Lee’s Summit Annual Budget FY13

and dedication of the City staff becomes more evident than ever, as they continue to maintain high standards and even address expanded expectations at times without increased funding or personnel. The chart reflects the City’s total full-time equivalents (FTE) by Combined Full-time Equivalents fund. 800

As is illustrated, 77% (543) of the City’s employees are paid through the general fund. Overall, City FTE count has remained stable over the most recent three year period (FY11: 705; FY12: 705; FY13: 706).

705.30

704.64

706.25

2010-2011

2011-2012

2012-2013

Adopted

Adopted

Proposed

700

600 500 400

300 200 100

0

General Fund The General Fund accounts for the traditional operational activities of the City, such as police and fire protection, street maintenance, planning, codes, court and general administration of the City. For FY13, projected revenues in this fund of $59.6M (inlcuding one-time revenues) exceed recommended expenditures of $59.4M by $129,031. General Fund Summary: Revenues (less 1-time): Expenditures: Net: One-Time: Revenues Expenditures Final Net

FY12 Budget YE Projected $57,731,577 $56,685,223 -$58,311,420 -$57,892,069 -$579,843 -$1,206,846 $1,000,000 -$405,371 $14,786

$1,000,000 -$405,371 -$612,217

FY13 Recommended $58,516,007 -$59,436,976 -$920,969

Variance from FY12 Budget 1.4% 1.9%

$1,050,000 $129,031

The net savings will be applied to the general fund reserve balance, raising the projected year end balance. Revenue Projections The primary support for general services comes from diverse revenue sources such as property taxes, sales taxes, and utility franchise taxes. Combined, these major revenue sources comprise approximately 78% of all general fund revenues. The balance of revenues is derived from user charges, fines and forfeitures, investment income, intergovernmental revenues and miscellaneous fees and charges. In previous years, these revenue sources experienced steady growth allowing the City to maintain and in some service areas expand the level of service. Full recovery from the recent economic downturn did not occur in FY12 as property taxes remained stagnant and even experienced slight decline in some areas. Modest growth was experienced in sales taxes revenues but mild weather conditions for

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2: Administrative Summary

City of Lee’s Summit Annual Budget FY13

much of the year left franchise tax revenues below budget. Overall, for FY13, general fund revenues are projected to be $59,566,007; this level is 1.4% above FY12 budget and 3.3% above FY12 year-end estimates. Property Tax The City’s largest general fund revenue source is property taxes. Property taxes are projected to end FY12 at $16,709,837 which is $628,377 or 3.6% under budget. A decline in assessed valuation for Jackson and Cass counties in 2011 resulted in reduced property taxes in FY12. Though the City is allowed to rollup the tax levy in such circumstances to remain revenue neutral, a voluntary property tax rollback was chosen by the City Council that was not budgeted in FY12. For FY13, a levy rollup to recover the lost revenue is projected. Overall, property taxes (with the rollup) are projected to be $17,433,405 which is $723,566 or 4.3% above FY12 year end estimates. We are required to present this levy rollup in our adopted budget in order to give this matter further consideration later in the fiscal year. Franchise Tax Franchise taxes are the second largest general fund revenue source. The City grants certain franchises for public utilities and receives a gross receipts fee of 7% for natural gas, telecommunications, and electric and 5% for cable television. Franchise tax revenue is projected to end the current year under budget by $1,287,347 or 8.3% due primarily to mild weather conditions. During FY13, the following franchise tax revenues are projected: Natural Gas Telephone Electric Cable Total

$2,171,581 3,687,955 6,912,619 1,370,806 $14,142,961

$2,656,964 3,775,129 6,785,124 1,179,529 $14,396,74 6

22.4% 2.4% -1.8% -14.0% 1.8%

As indicated in the above table, franchise tax revenues are projected to increase slightly from the current fiscal year. Sales Tax The third largest general fund revenue source is sales taxes. General fund gross sales tax receipts are projected to come in at the end of FY12 approximately 6.1% over budget at $12,659,136. For FY13, sales taxes are projected to be $14,213,657, an increase of $1,554,521 or 12.3% over FY12 year end. Several factors contribute to this estimate. First, late in FY12 the Summit Woods TIF will be closed and sales taxes of approximately $1million previously considered Economic Activity Taxes (EATs) and diverted from the general fund will now be paid into the general fund in FY13. In addition, new growth is anticipated both at the Summit Fair shopping center and in the Longview area resulting in additional new sales taxes. Base sales taxes are assumed to increase by 2.5% on average. License, Permits & Fees The Licenses, Permits & Fees category are expected to end FY12 at $1,137,100 which is under budget by $13,648 or 1.2%. Housing starts and new development continue to be slow to recover, although code inspection fees are projected to end the year 41.6% over budget at $467,130 due to an increase in housing inspections related to hail storms.

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City of Lee’s Summit Annual Budget FY13

2: Administrative Summary

For FY13, licenses, permits and fees are projected to be $1,142,674. This is $3,043, or 0.3% over FY12 year end projection. Motor Vehicle Tax The Motor Vehicle Tax category is comprised of three components: (1) motor vehicle fuel taxes, (2) sales taxes, and (3) license and transfer fees. The category is projected to end FY12 at $2,904,892, which exceeds budget by $195,983 or 7.2%. Motor vehicle fuel tax is collected based on census figures. As a result of the latest census, in January this revenue source experienced an approximately 17% increase from Fiscal Year 2010-2011 (FY11). Motor vehicle sales taxes were strong in FY12 versus prior year and are projected to end the year at $455,939, 8.3% over FY11. In this revenue stream however, due to recent legislation, an approximately 24% drop is expected in FY13 to $346,514. Overall in this category, FY13 revenues are estimated at $2,975,612, or 2.4% over FY12 year end. Payments for General & Administrative (G & A) The Water Utilities, Solid Waste and Airport G & A payments to the general fund in FY13 will decrease again from FY12 from $1,346,999 to $846,350 due to a new cost allocation method. One-Time Revenues In FY13, the general fund will receive approximately $300,000 in back taxes that were paid to another jurisdiction in error. Additionally, the fund will receive a $750,000 payment from the Gamber Center fund as scheduled repayment of funding loaned during construction. This payment is the third of four scheduled payments. In summary, FY12 general fund revenues are projected to end the year under budget by $1,041,244 (1.8%) primarily due to the voluntary property tax rollback that was not budgeted and slower than anticipated franchise taxes due to unusual weather conditions. The FY13 general fund revenue budget is $1.9 million (3.3%) over FY12 year end projections and $0.8 million (1.4%) over FY12 budgeted revenues. We have been cautious in our projections, and this anticipated growth level is realistic given the current economic outlook for the coming year. Expenditures The general fund accounts for expenses in nine departments of the City. Public safety (Police and Fire) and Public Works (PW Operations and PW Engineering) budgets comprise 78% of the total general fund budget as illustrated below. Total general fund expenses are projected to end the current fiscal year at $58.3 million, or $498,463 (0.8%) under budget. A mild winter produced savings of over $200,000 in the Public Works Operations budget. Some of these savings were offset, however, by several significant Law Department expenses associated with the Unity Village annexation and litigation against the City. The majority of the FY12 savings are from personal services vacancies savings experienced during turnover, reduction in the Police workforce, or from budgeted but unfilled positions. 5%

Fire

7%

33%

PW Operations Finance PW Engineering

9%

Administration Codes

12%

For FY13, general fund requested expenses are $59.4 million, compared 1 to a $58.3 million budget in FY12. This represents an increase of 1.89% over the FY12 original adopted budget. The table below shows the breakout by department or division:

Planning

Law 26%

Courts

1

This represents the FY12 original adopted budget. Budget amendment #1 for $167,007 was approved on May 3, 2012. Budget amendment #2 for $317,654 is pending approval.

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2: Administrative Summary

City of Lee’s Summit Annual Budget FY13

FY12

FY13

Chg from FY12 Budget % 2.6% 0.6% 1.7% 10.3% 10.6% -15.0% 3.5% -4.9% 2.0% 4.3% 1.9%

Budget Requested $ A reorganization of department Department $19,043,736 $19,522,264 $478,528 responsibilities accounts for some of the Police Fire 15,595,990 15,696,172 $100,182 7,096,639 7,213,303 $116,664 variances seen in the table. Procurement, PW Operations Finance 4,941,443 5,448,339 $506,896 previously under the auspices of the PW Engineering 3,690,710 4,090,005 $399,295 3,503,864 2,970,473 ($533,391) Administration Department, is now part of Administration Codes 1,424,374 1,472,518 $48,144 the Finance Department. Much of the Planning 1,024,262 974,034 ($50,228) 1,173,735 1,198,193 $24,458 increase in the PW Engineering budget is Law Courts 816,667 851,675 $35,008 reflective of anticipated increases personal Total $58,311,420 $59,436,976 $1,125,556 services costs associated with capital projects. These expenses are reimbursed to the general fund from the related capital project fund.

A look at the general fund budget by category reveals that over 71% of the total budget is spent on personal services including salary and benefits. Personnel Services 8% Personal Services  Personal services salary expenditures are estimated by Supplies using an average 2% merit increase for the employee “payOther Services 12% Maintenance & Repairs for-performance” system. Including this increase, personal Utilities 4% services salary costs are budgeted at $29,925,545 for FY13. Fuel 71%  Health insurance premium increases were budgeted with a Capital Outlay Transfers 10% increase based on preliminary figures, as the City recently switched carriers and is gathering new claims experience data.  FY13 budget includes the implementation of Phase 2 of a recent compensation and benefit study. This implementation is a modified approach from recommendations in the study and is anticipated to be effective January 1, 2013. Only costs for non-represented employees have been included in the budget due to the uncertainty of the outcome of ongoing discussions with represented groups. 5 Year Outlook The City monitors the long-term financial health of the general fund through the updating and review of the City’s 5-Year General Fund Model. It is through this model that the City’s Management Team can evaluate current trends and see the long-term implications of various policy or expenditure decisions. Below is an abbreviated version of the model using moderate revenue and expenditure assumptions that include 3% property tax growth and 2%-3% sales tax growth in the out years.

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City of Lee’s Summit Annual Budget FY13

2: Administrative Summary

General Fund: 5-Year Revenue/Expense Model Moderate Revenue Growth FY13 Budget Scenario: 2% Merit; Comp Adj in Jan.; Property Tax rollup; FY14: Phase 3 Comp Plan FY10 Actual Revenues: Total operating revenues

FY11 Actual

FY12 Budget

FY12 Projected

FY13 Estimated

FY14 Projected

FY15 Projected

FY16 Projected

FY17 Projected

65,508,865

57,560,029

58,266,035

57,731,577

56,685,224

58,516,006

60,212,887

61,754,818

63,601,749

Percent Change

4.29%

1.23%

-0.92%

-2.71%

1.36%

2.90%

2.56%

2.99%

3.00%

Salaries/Total Revenues

66.38%

66.84%

70.21%

71.09%

70.39%

70.62%

70.66%

70.43%

70.02%

Expenditures: Total operating expenditures

53,450,634

54,715,461

58,390,532

57,892,069

58,629,526

60,160,253

61,629,362

63,146,468

64,592,058

0.51%

2.37%

6.72%

5.81%

0.41%

2.61%

2.44%

2.46%

2.29%

Percent Change

Revenues - Expenditures

$

4,109,395 $

3,550,573 $

(658,955) $ (1,206,845) $

(113,520) $

52,635 $

125,455 $

455,281 $

916,808

Revenues - Expenditures $ One-Time: Revenues Expenditures Exergonix

4,109,395 $

3,550,573 $

(658,955) $ (1,206,845) $

(113,520) $

52,635 $

125,455 $

455,281 $

916,808

Legal Settlement ERP Rev - Exp (after one-time) $

0 0 0 0

0 0 (1,405,280) (15,500,000)

1,000,000 0 0 0

1,000,000 0 0 0

1,050,000 0 0 0

1,300,000 0 0 0

300,000 0 0 0

0 0 0 0

0 0 0 0

0

(1,800,000)

(405,371)

(405,371)

0

0

0

0

0

4,109,395 $ (15,154,707) $

(64,326) $

(612,216) $

936,480 $

1,352,635 $

425,455 $

455,281 $

916,808

Net change in fund balance including one-time Fund balance—beg. $ 23,217,069 $ 27,326,463 $ 12,171,756 $ 12,171,756 $ 11,559,540 $ 12,496,020 $ 13,848,655 $ 14,274,110 $ 14,729,391 Fund balance—end.

$ 27,326,463 $ 12,171,756 $ 12,107,430 $ 11,559,540 $ 12,496,020 $ 13,848,655 $ 14,274,110 $ 14,729,391 $ 15,646,199

Ending fund balance as a % of expenditures (exc one-time)

51.12%

22.25%

20.74%

19.97%

21.31%

23.02%

23.16%

23.33%

24.22%

This model is used extensively in the budgeting process and updated throughout the year as new information becomes available. Given moderate growth assumptions, operating revenues (excluding one-time payments) will exceed operating expenditures from FY14 through FY17. and

Fiscal

Another important factor monitored throughout the budget process and the fiscal year is the general fund balance. The Government Finance Officers Association (GFOA) contends that, “it is essential that governments maintain adequate levels of fund balance to mitigate current and future risks (e.g., revenue shortfalls and unanticipated expenditures) and to ensure stable tax rates. Fund balance levels are a crucial consideration, too, in long-term

General Fund Revenues and Expenditures $80 Projected

$75 $70

Millions

Fund Balance Sustainability

$65 $60 $55 $50

$45

Total revenues Total expenditures

$40 FY08

FY09

FY10

FY11

FY12 Bud

FY12 Proj

FY13

FY14

FY15

FY16

FY17

Fiscal Year

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2: Administrative Summary

City of Lee’s Summit Annual Budget FY13

financial planning.” To that end, in 1992 the City established as policy to ‘maintain a minimum fund balance of 20% of expenditures.’ The tables to the right illustrate the projected fund balance levels through Fiscal Year 2016-2017 (FY17) given moderate revenue growth. An additional 5% ‘Economic Opportunity Fund’ reserve was also established beyond the 20%. The model projects that given the assumptions employed, the general fund will have substantially restored that additional 5% balance which has been recently depleted. The assumptions in the model will be watched closely to determine their accuracy. If circumstances are altered, adjustments will be made accordingly.

General Fund Year End Balance $30,000,000

$25,000,000 20% of Exp

$20,000,000

$15,000,000

Current Balance

$10,000,000

$5,000,000 FY08

FY09

FY10

FY11

FY12 Bud

Fiscal Year

FY12 Proj

FY13

FY14

FY15

FY16

FY17

Projected

FY13 Expansions – All Funds An “expansion” is an item that typically is a “one-time” expense that improves the operational efficiency or customer relations of a particular service. The following expansions have been included in the FY13 budget: Airport:  VERP upgrade for Snow Plow, $2,875 Information Technology Services:  Windows 7 Conversion, $30,000  Alarm Management Software (Police), $23,000  Gasboy Upgrade/Conversion (Fleet), $60,000 Fleet:   

Automatic Paver (PW Operations), $95,000 Ford Scan Tool, $3,000 Freon Machine, $4,000

Parks (all funds):  Hallway & walkway lighting, fence capping, playground shade, ADA lift and ramp, $67,216 Solid Waste:  Diversion Expansion, $87,500

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2: Administrative Summary

City of Lee’s Summit Annual Budget FY13

Water Utilities:  Vacuum Excavator, $44,500  Toughbooks (ITS), $7,000 Total Expansions - All Funds: $424,091

Other Funds A number of significant services, projects, and programs are accounted for in funds other than the general fund. Following is a summary of the FY13 budgets for the major non-general funds. Water Utilities Fund The Water Utilities Fund is the second largest fund of the City next to the general fund and comprises 20% of the City’s overall budget. FY13 expenditures are budgeted at $35,807,541 or 2.6% over FY12 budget of $34,888,395. The Water Utilities Department serves over 34,000 customers. The total water supply of 21.5 million gallons per day (MGD) includes 14 MGD from Kansas City, Missouri and 7.5 MGD from Independence, Missouri. Water demands reached a historical max day high in 2003 of 25.5 MGD. In 2009, max day demand was 15.5 MGD. The City of Lee’s Summit and Little Blue Valley Sewer District have developed a contractual agreement for ongoing treatment and pumping within the Little Blue Valley drainage basin to accommodate existing and future customers within Lee's Summit. In order to maximize capacity of the sanitary sewer system, Water Utilities continues to focus on Inflow and Infiltration (I&I) reduction programs. In FY12, the department underwent an extensive strategic planning process. With input and feedback from a community advisory group, the utility’s strengths and opportunities for improvement emerged to help guide future decisions and practices. High marks were received by the utility in comparison to other Kansas City metropolitan area utilities and to accepted industry standards for product quality, customer satisfaction, operation resiliency and water resources adequacy. The assessment also revealed areas of need within the department. While all of the areas are important to address, two opportunities for improvement emerged as the most critical to address now: infrastructure stability and a rate management policy. The department has already begun work on these two important areas. Also included in the report was a recommendation for the City to adjust the water and sewer rate to help fund future system improvements and increased operating costs. So on December 15, the City Council approved the City’s first water and sewer rate increase since 2006 (sanitary sewer rates remained unchanged.) The act was an important first step in the implementation of the strategic plan and in ensuring the long-term sustainability of the utility. Parks and Recreation Funds The Parks and Recreation budget consists of 11 separate funds to address the goals and objectives of the department. A significant factor in the development of these goals comes from the “Legacy for Tomorrow and Beyond” plan. The citizen-based plan identifies the park and recreation needs for 10-year periods. In 2005, the Parks sales tax was extended for an additional ten years at a rate of 0.25%, a reduction of one-eighth cent became effective April 1, 2008. The sales tax is used to fund the “Legacy for Tomorrow and Beyond” master plan, as well as Gamber Center improvements.

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2: Administrative Summary

City of Lee’s Summit Annual Budget FY13

Parks operational fund budgets for FY13 include:      

Gamber Center: $391,561 Legacy Park Community Center; $1,890,168 Harris Park Community Center; $1,379,690 Parks & Recreation: $3,144,429 Aquatics: $655,752 Cemetery: $238,436

In total, Parks and Recreation’s budgeted expenditures in the operating funds are $7,700,036 representing a 0.8% increase over FY12 budget. Solid Waste Management Fund The Solid Waste Management Fund accounts for revenues and expenses related to the City's Resource Recovery Park. For FY13, budgeted expenditures are $3,203,130 or 10.8% above FY12 budget. The increase is primarily due to a scheduled Postclosure Expense transfer of $175,000 and the introduction of a new Public Disposal Area in FY13. The Resource Recovery Park, which operates on a six-day per week schedule, encompasses an area of approximately 275 acres including a 80 acre sanitary landfill, a four acre yard waste composting facility, a one acre drop-off recycling center, and a Household Hazardous Waste disposal area. An additional 40 acres of the site is set aside as a soil borrow area while the remainder of the property serves as a buffer from the abutting property owners. Tipping fees for both municipal solid waste and yard waste received at the Resource Recovery Park, as well as the sale of compost and mulch, which is produced at the yard waste facility, generate fund revenue. Governed by state law, as well as City ordinance, yard waste cannot be placed in the sanitary landfill. Although no fees are charged for dropping off recyclables at the Recycling Center, the fund does generate limited revenue from the sale of specific recyclable items. This facility is subsidized from the Solid Waste Fund. In FY13, a new program will be introduced to divert valuable material from the waste stream at the Public Disposal Area (PDA). The mixed materials collected will be sold to a hauler. Carpet and padding will be picked up by a local vendor. Clean wood will be diverted to create mulch. Scrap metal will be sold to a local vendor. The FY13 budget contains the purchase of a mini-excavator ($87,460) to implement this program. Lee’s Summit Municipal Airport The Airport Operating Fund is an enterprise fund that accounts for all revenues and expenses related to the municipally owned airport. For FY13, expenditures are budgeted at $8,335,373, a 14.1% increase from FY12 budget due primarily to anticipated federal grants associated with planned runway expansion. The Lee's Summit Municipal Airport is designated by the Federal Aviation Authority (FAA) as a reliever airport for the Kansas City metropolitan area and as such is designed to reduce congestion at larger air carrier airports by providing general aviation pilots with alternate landing facilities. It is further classified as a general aviation utility airport serving planes with gross weights of less than 12,500 pounds and landing speeds less than 121 knots. The airport is equipped with two runways: a 4,014 foot North/South (18-36), and a 3,800 foot Crosswind (11-29). Airport fund revenue is generated through the sale of aviation fuel, navigational charts and pilot supplies, the leasing of 75 tie-down spaces, 40 open T-hangar spaces and 112 enclosed hangar spaces and six ground leases for private hangars.

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2: Administrative Summary

City of Lee’s Summit Annual Budget FY13

Capital Project Funds Capital project funds are budgeted annually and reflect the implementation of the City's various master plans and goals. Capital projects for FY13 are budgeted in the following funds: Tax Increment Financing (TIF) Funds I-470 Business &Technology Summit Woods Chapel Ridge Longview Summit Fair Todd George/50 Highway Water Utilities Construction Funds Sewer Tap Water Tap Water Construction Sewer Construction Capital Improvement Sales Tax Funds Road & Bridge Improvement CIP Sales Tax Extension Parks & Recreation Construction Funds Neighborhood Park Development City Park Other Capital Project Funds Public Safety Bond 2010 ERP (Enterprise Resource Planning) Total All Capital Project Funds:

$270,298 2,930,852 2,415,139 498,717 1,670,250 2,210,923 3,876,189 1,185,151 6,175,431 4,099,102 8,378,000 5,301,000 338,000 66,000 340,000 1,053,016 $40,908,068

This FY13 capital project funds amount of $40,908,068 represents a 33.4% decrease of the FY12 budget level of $61,444,682 due to the completion or reprioritization of a number of projects. More information on the City’s Capital Improvement Program (CIP) is available on our website (http://cityofls.net/Development.aspx.) Summary In summary, we are ready to face the challenges of the next fiscal year. Resources are limited, and there are many challenges that face this community. There are also many opportunities to continue building a stable future. The best environment for success is one that is based on shared responsibility and a team approach between the elected official and professional staff. We know that the Mayor and City Council are looking ahead with us and wanting the same positive results. The budget presented to you this evening includes some exciting new initiatives while postponing other studies that address important redevelopment needs of the City. This prioritization process, though difficult at times, is necessary to ensure we live within the constraints of our available resources. The development of the City’s first business plan that began with focus groups and input from the community and elected officials and included a Management Team retreat in May 2012 will be a great new asset for the organization in future budgeting and financial prioritization processes. I look forward to your continued input and involvement in that process as we create a roadmap for the next five years.

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2: Administrative Summary

City of Lee’s Summit Annual Budget FY13

For FY13 as always, adopting the budget is an important responsibility; it serves as both an operational and financial plan for the delivery of city services, as well as a communication tool from the City to the citizens of Lee’s Summit and members of the financial community. Its implementation ensures careful and efficient use of the community’s resources and helps to maintain financial stability and sustainable growth into the future. It is my hope that we will continue to show stable and predictable fiscal decision-making by approving this budget on a timely basis. Together as a team, we have developed a budget that meets our community’s expectations for quality standards and services while creating the best possible outcome for long-term financial sustainability. As I submit it for your approval, I thank you for your service to our community and look forward to working with you over the next year to bring the potential of this document to fruition. Sincerely,

Stephen Arbo City Manager

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City of Lee’s Summit Annual Budget FY13

Citizen Based Strategic Planning in Lee’s Summit, Missouri Over the last forty years, the City of Lee’s Summit has grown into one of the largest cities in the Kansas City Metropolitan area. This growth has been effectively managed not only through the leadership provided by the Mayor and City Council, but also through the vision and goals established by the citizenbased Lee’s Summit: 21st Century strategic planning process in 1993 and later updated in 1998. Many of the things that have come to mark the high quality of life in our community and the excellence of service from the City were a result of these processes. These include new City facilities such as the police headquarters and City Hall, and new boards and commissions that help guide such community initiatives as the arts and human relations. As the goals from the 1993 and 1998 21st Century Strategic Plans have now been accomplished, the Mayor and the City Council requested that a new long-term Strategic Plan be established, which would serve as a guide for the future long-term growth and sustainability of Lee’s Summit. With facilitation from the National Civic League (NCL), a highly diverse group of individuals from around the Lee’s Summit community gathered together to formulate this plan over an 11 month period. These individuals worked together to create a plan that would serve the common good of every Lee’s Summit citizen. As the first step in this process, an Initiating Committee was assigned four primary tasks: selecting the project name, identifying potential stakeholders who would have the task of creating the strategic plan, finding a location for the meetings, and establishing organizational committees. On September 16, 2008, the Stakeholders Committee kicked off one of the largest strategic planning processes that the National Civic League has ever undertaken. This group of citizens worked together every three weeks for eight months to produce a strategic plan that would outline the needs and expectations for the Lee’s Summit community over the next 10 - 15 years. Through hours of open debate, discussion, and collaboration among stakeholders, six Key Performance Areas were identified as the main areas of emphasis for the strategic plan. The plan is divided into six key performance areas (KPA): Economic Development, Education, Health and Human Services, Local Government, Quality of Life, and Transportation. Due to the dedication and cooperation of the 202 stakeholders of Lee’s Summit 360° and their ability to maintain free and open dialog, a comprehensive long-term strategic plan was created for the common good of the community. On March 31, 2009, the entire Lee’s Summit 360° committee was able to reach a consensus on the final plan. Throughout the following summer, the City Council and the CoChairs of each KPA worked together over several City Council meetings to create the final report that serves as the long term strategic plan of the City. On August 6, 2009, the City Council unanimously approved a resolution adopting the Lee’s Summit 360°: Charting Tomorrow as the long term strategic plan for the City of Lee’s Summit.

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2: Administrative Summary

City of Lee’s Summit Annual Budget FY13

The final phase of the strategic planning process is underway and involves the actual implementation of the plan. The Mayor-appointed Implementation Committee is charged with reviewing the plan, further clarifying the goals and strategies and initiating the action steps. Following is a high level summary of the vision and goals established for the community through the Lee’s Summit 360 process. The full document, including strategies, action steps and success measures, may be found on the City’s website at www.cityofls.net under ‘Publications and Reports’. An online dashboard has been created to track the progress is achieving these goals.

Lee’s Summit 360 Community Vision Statement Lee’s Summit is a sustainable and vibrant city with a dynamic spirit of cooperation among its diverse citizens, businesses, organizations, educational systems and governments. Through comprehensive community planning and regional collaboration, Lee’s Summit enjoys economic independence and a high quality of life as a recognized destination city.

Key Performance Areas Education Mini Vision Statement: The community of Lee's Summit and its educational partners through regional collaboration and dynamic planning meet the life-long learning needs of all diverse citizens. Goal:

Create a forum for collaboration between the City of Lee's Summit and the diverse educational partners in the community to ensure a continued, coordinated and focused emphasis regarding: Life-long learning and employment needs of the community Ongoing pursuit of funding to address such needs Attention to diversity, promotion of benefits, and understanding of education-related issues Comprehensive and coordinated dissemination of education-related information throughout the community.

Economic Development Mini-Vision Statement: Lee's Summit is a progressive destination city with a fiscally balanced tax base and a strong sense of community, which attracts and retains investment by aggressively pursuing development and redevelopment strategies through public and private partnerships Goal 1: The City of Lee’s Summit is development and redevelopment friendly. Goal 2: In order to improve the current strategy of increasing the office and industrial assessed valuations in Lee’s Summit, the City should evaluate the Lee’s Summit Economic Development Council’s (LSEDC) relationship, structure, and reporting communications with the City.

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2: Administrative Summary

City of Lee’s Summit Annual Budget FY13

Goal 3: Establish a ratio of 35% commercial and 65% residential development and redevelopment mix. Goal 4: Aggressively pursue redevelopment projects using the appropriate tools to achieve the highest and best use of underutilized properties. Goal 5: Lee’s Summit is perceived as a “progressive destination city”. Health and Human Services Mini Vision Statement: Lee’s Summit is rated one of America’s healthiest cities by utilizing an integrated health and human services network providing services easily accessible to all citizens whether or not they are insured. In collaboration with its charitable organizations, the City’s health system developed the resources to assist in providing access to preventative measures, therapy, education, treatment and support to the entire community including the disadvantaged and most vulnerable. Goal 1: Identify, educate & coordinate efforts related to human service needs for the citizens of Lee's Summit. Goal 2: Involving a collaborative group of community leaders, develop a comprehensive plan to address the healthcare needs of the under-insured and uninsured of the Lee's Summit community. Goal 3: Coordinate plans and education opportunities related to the emergency services response and the health and human services aspects of disaster preparedness for the Lee's Summit community. Local Government Mini-Vision Statement: The government of Lee's Summit reflects our strong identity while promoting a regional and collaborative approach for providing quality services with accountability to its citizens. Through transparency, communication and outreach, Lee's Summit fosters the empowerment of its citizens and a broad base of leaders. The government is guided by our sense of history, spirit of innovation and sustainability. Goal 1: Leadership development and community involvement Strategy 1: Continue to develop and expand a communication outreach program for the City of Lee’s Summit. Strategy 2: Enhance leadership training Strategy 3: Create mechanisms to maximize representative government involvement. Goal 2: Continue to support a fully-resourced, professionally trained government workforce. Strategy 1: Build the leading public safety organizations in the metropolitan area. Strategy 2: Provide modern facilities and technological tools for Staff as needed, in order to continue to maintain a high level of quality services to the Lee’s Summit community. Strategy 3: Ensure City employees are compensated competitively. Goal 3: Achieve environmentally friendly and financially sustainable infrastructure systems.

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City of Lee’s Summit Annual Budget FY13

2: Administrative Summary

Strategy 1: Create a sustainable infrastructure task force and develop a long-term infrastructure sustainability plan. Strategy 2: Promote and implement select ‘green’ initiatives. Goal 4: Promote fiscally sustainable and environmentally sensitive development. Strategy 1: Continue to maintain prudent cost management and conservative fiscal strategies. Strategy 2: Promote balanced revenue mix. Strategy 3: Incentivize sustainable development. Strategy 4: Protect natural resources of the community. Quality of Life Mini Vision Statement: Acclaimed as the ideal place to live, learn, work and play, Lee’s Summit embodies healthy living, excellence in the arts, recreation, learning and multigenerational leisure opportunities combined with a respect for the environment and its diverse population. Goal 1: Establish strategies & action steps that support arts and culture in Lee’s Summit. Goal 2: Establish strategies & action steps that support a positive brand & consistent community image. Goal 3: Establish strategies & action steps that support a diverse community. Goal 4: Establish strategies & action steps that support healthy lifestyles.

Transportation Mini-Vision Statement: Transportation in Lee’s Summit is a planned, regionally integrated, multimodal, accessible, and well-maintained system that facilitates movement about the city and encourages growth and economic development. This system includes vehicular, bicycle, pedestrian, aeronautical, rail and mass transit components that provide safe, efficient, and sustainable transportation of people, goods, and services to and from places where people live, work, worship, shop, play, learn, and seek medical care. Goal 1: Airport. Determine if expansion of the Lee’s Summit Municipal Airport (Airport) will provide desirable economic development and growth for Lee’s Summit with net positive benefits to the community overall. Goal 2: Complete Streets. A “Complete Streets” system would allow safe access along and across Lee’s Summit streets for all citizens, including motorists, bicyclists, pedestrians, and transit riders. Goal 3: Mass Transit. Provide the citizens of Lee’s Summit a safe, cost-effective, accessible, environmentally responsible regional mass transit system that connects people to work, educational institutions, medical institutions, and entertainment destinations within Lee’s Summit and with connections to other transit routes within the Kansas 27 | P a g e


2: Administrative Summary

City of Lee’s Summit Annual Budget FY13

City metropolitan areas. This goal is to be accomplished as it is deemed feasible and fiscally sustainable for the City.

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Section 3: Budget Overview


3: Budget Overview

City of Lee’s Summit Annual Budget FY13

FUND STRUCTURE The City budget is divided into over 70 different funds which fall into one of two major categories: Governmental Fund Types Governmental Funds are those which rely on taxes for support. The taxes are deposited into the revenue accounts of the General Fund, Special Revenue Funds, Debt Service Funds and Capital Projects Funds. Proprietary Fund Types Proprietary Funds rely on user charges for support and include the Enterprise Funds, which provide services to and collect fees from the general public. The Internal Service Funds provide service to and collect fees from the General Operating Fund, Special Revenue Funds, and Enterprise Funds that are directly benefited.

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3: Budget Overview

City of Lee’s Summit Annual Budget FY13

CHANGES IN FUND BALANCES Lee's Summit, Missouri Combining Funds Statement By Fund Types For Fiscal Year 2013

General Est. Beginning Balance $

11,434,356

Revenues Transfers In

58,656,006 910,000

Special Revenue

Debt Service

Capital Projects

Enterprise

Internal Service

Total

$ 6,457,590

$ 6,454,609

$ 96,322,981

$ 16,734,799

$ 24,161,526

$ 161,565,861

6,994,119 528,537

10,721,274

29,270,667 7,702,752

40,362,090 1,392,630

8,283,242 879,759

154,287,398 11,413,678

Total Resources

71,000,362

13,980,246

17,175,883

133,296,400

58,489,519

33,324,527

327,266,937

Less: Expenditures Transfers out

58,958,406 478,570

7,273,135 -167,623

8,329,660 1,086,250

39,007,110 1,900,958

34,865,473 13,860,261

12,157,367 -140,000

160,591,151 17,018,416

Ending Balance $ Fund Balance Change: Amount Percent

11,563,386

$ 6,874,734

$ 7,759,973

$129,030 1.1%

$417,144 6.5%

$1,305,364 20.2%

$ 92,388,332

($3,934,649) -4.1%

$ 9,763,785

($6,971,014) -41.7%

$ 21,307,160

$ 149,657,370

($2,854,366) -11.8%

($11,908,491) -7.4%

*Transfers In: Includes onetime revenues related to scheduled repayment of funding loaned during construction and approximately $300,000 in back taxes that were paid to another jurisdiction in error. Transfers Out: Includes payments for expansion items, appropriations for the Arts Council, Beautification th Commission, and 4 of July event expenses.

Combined Revenues by Type General Property Tax Sales Tax Other Taxes Franchise Tax License, Permits & Fees Fines & Forfeitures Fees & User Charges Intergovernmental Interest G&A Miscellaneous Bond Proceeds Interfund Transfers

Special Revenue

Debt Service

Capital Projects

Internal Service

Enterprise

$

17,433,405 14,213,657 2,975,612 14,396,746 1,142,674 1,389,414 3,505,177 715,348 305,484 846,350 1,732,139 910,000

$ 2,915,780 314,860 250 2,809,625 650,271 85,698 217,635 528,537

$ 7,875,886 2,725,922 119,466 -

$ 8,909,869 17,083,175 1,468,167 930,046 501,529 400 37,481 340,000 7,702,752

$

19,753 33,829,983 6,196,750 116,989 198,615 1,392,630

$

59,566,006

$ 7,522,656

$ 10,721,274

$ 36,973,419

$ 41,754,720

$

7,391,155 126,376 765,711 879,759

$ 9,163,001

Total $ $ $ $ $ $ $ $ $ $ $ $ $

37,134,940 34,337,614 2,975,612 14,396,746 1,142,674 1,409,417 49,004,107 8,492,415 1,255,542 846,750 2,951,581 340,000 11,413,678

$ 165,701,076

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3: Budget Overview

City of Lee’s Summit Annual Budget FY13

Review of Funds The following table lists the estimated beginning fund balance or retained earnings; projected revenues; and expenditures (including interfund transfers) and the projected ending fund balance for all City funds. Unaudited Balance 6/30/2012 GOVERNMENTAL FUNDS General Fund Total Governmental Funds SPECIAL REVENUE FUNDS Energy Efficiency & Conservation Block Grant Gamber Center Community Center Parks & Recreation Fund Aquatics Business and Industry CDBG Entitlement Cemetery Trust Fund Summit Woods TDD Raintree North TDD Longview TDD Violence Against Women Grant Fund Road & Bridge Escrow Trust Fund Postclosure Trust Fund Total Special Revenue Funds DEBT SERVICE FUNDS G.O. Debt Service Fund Park Certificate of Participation Debt Fund Total Debt Service Fund CAPITAL PROJECT FUNDS Summitwoods East TIF Amendment Hartley Block Tax Increment Financing (TIF) I-470 Business Center TIF Capital Improvements Sales Tax Landfill Improvement Summit Woods TIF Chapel Ridge TIF Longview TIF Airport Improvement Water Tap Fund Sewer Tap Fund Water Construction Sewer Construction Road & Bridge Improvement Ritter Plaza TIF NE TIF City Park Fund Summit Fair TIF Todd George/50 Hwy TIF Stormwater Improvements Arterial Lights Enterprise Resource Planning Road & Bridge Excise/Sales Tax Senior Center Fund Greenway Fund Neighborhood Park Development City Walk TIF Fire Station #2 Sidewalk Program Fire Facility Construction (Fire Station #7) Salt Dome #2 Downtown Improvements Public Safety Issues Public Safety 2010 Infrastructure Improvement 2010 Road Improvement 2010 Tudor Road Improvement 2010 3rd Street Road Improvements Total Capital Project Funds

11,434,356 11,434,356

Add Revenues

Projected Balance 6/30/2013

Less Expenditures

59,566,007 59,566,007

59,436,976 59,436,976

2,459 146,907 125,667 1,039,328 (22,005) 60,933 26,218 1,129,669 1,268 67 (22,280)

434,161 1,970,613 3,145,347 692,835 377,452 288,907 267,451 21,000

391,561 1,890,168 3,144,429 655,752 374,145 288,907 238,436 21,000

101,114

101,114

3,969,358 6,457,590

223,776 7,522,656

4,953,048 1,501,561 6,454,609 7,285 134,648 93,656 10,219,135 618,519 17,149,607 (15,027,812) (23,807) 19,898,062 5,081,348 4,814,087 3,461,791 3,125,486 6,561,974 4,543 (777) (255,311) (486,336) 4,109,909 8,461,026 624,764 685,129 2,907,689 506,585 430,845 (958,521) (88,142) 310,555 842,679 181,948 (57,560) 74,296 (308,548) 6,282,398 3,256,721 3,582,799 10,102,309 96,322,981

7,105,512

2,459 189,507 206,112 1,040,246 15,078 64,240 26,218 1,158,684 1,268 67 (22,280) 4,193,134 6,874,734

129,031 129,031 42,600 80,445 918 37,083 3,307 29,015 223,776 417,144

7,988,951 2,732,323 10,721,274

6,439,647 2,976,263 9,415,910

6,502,352 1,257,621 7,759,973

1,549,304 (243,940) 1,305,364

1,994,955

-

354,152 6,994,956 8,000 5,376,815 2,336,136 432,152

270,298 5,301,000

524,598 1,642,856 4,646,939 2,777,596 6,668,254 1,085,180

1,185,151 3,876,189 6,175,431 4,099,102 8,378,000 -

1,213,599 5,000 410,481 161,250 500 340,000 36,973,419

2,930,852 2,415,139 498,717

66,000 1,670,250 2,210,923 1,053,016 -

438,000 340,000

40,908,068

11,563,387 11,563,387

Net Change Amount Percent

2,002,240 134,648 177,510 11,913,091 626,519 19,595,570 (15,106,815) (90,372) 19,898,062 4,420,795 2,580,754 1,933,299 1,803,980 4,852,228 4,543 1,084,403 (321,311) (2,156,586) 3,112,585 8,461,026 624,764 (362,887) 3,318,170 506,585 592,095 (1,396,021) (88,142) 310,555 842,679 181,948 (57,560) 74,296 (308,548) 6,282,398 3,256,721 3,582,799 10,102,309 92,388,332

1.1% 1.1% 0.0% 29.0% 64.0% 0.1% -168.5% 5.4% 0.0% 2.6% 0.0% 0.0% 0.0% 5.6% 6.5% 31.3% -16.2% 20.2%

1,994,955 27383.7% 0.0% 83,854 89.5% 1,693,956 16.6% 8,000 1.3% 2,445,963 14.3% (79,003) 0.5% (66,565) 279.6% 0.0% (660,553) -13.0% (2,233,333) -46.4% (1,528,492) -44.2% (1,321,506) -42.3% (1,709,746) -26.1% 0.0% 1,085,180 -(66,000) 25.9% (1,670,250) 343.4% (997,324) -24.3% 0.0% 0.0% (1,048,016) -153.0% 410,481 14.1% 0.0% 161,250 37.4% (437,500) 45.6% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% (3,934,649) -4.1%

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City of Lee’s Summit Annual Budget FY13

3: Budget Overview

Continued: Review of Funds The following table lists the estimated beginning fund balance or retained earnings; projected revenues; and expenditures (including interfund transfers) and the projected ending fund balance for all City funds. Unaudited Balance 6/30/2012

Add Revenues

Projected Balance 6/30/2013

Less Expenditures

ENTERPRISE FUNDS Harris Park Community Center Airport Operating Water Utility Operating Solid Waste Management Revenue Bonds Total Enterprise Funds

39,332 381,418 11,364,168 2,740,170 2,209,711 16,734,799

1,436,675 7,611,620 29,816,871 2,889,554 41,754,720

1,379,690 8,335,373 35,807,541 3,203,130 48,725,734

INTERNAL SERVICE FUNDS Short-Term Disability Trust Unemployment Trust Self-Insurance Reserve Workers Compensation Self-Insurance Central Building Services WU Equipment Replacement Fleet Operations Information Technology Systems Total Internal Service Funds

80,895 152,280 81,781 1,477,103 793,389 3,441,605 15,039,909 3,094,564 24,161,526

46,386 33,580 75,818 428,903 1,302,474 722,633 3,529,837 3,023,370 9,163,001

37,986 29,712 73,130 630,631 1,275,908 125,000 5,896,364 3,948,636 12,017,367

161,565,861

165,701,077

177,609,567

Grand Total

Net Change Amount Percent

96,317 (342,335) 5,373,498 2,426,594 2,209,711 9,763,785

56,985 (723,753) (5,990,670) (313,576) (6,971,014)

144.9% -189.8% -52.7% -11.4% 0.0% -41.7%

89,295 156,148 84,469 1,275,375 819,955 4,039,238 12,673,382 2,169,298 21,307,160

8,400 3,868 2,688 (201,728) 26,566 597,633 (2,366,527) (925,266) (2,854,366)

10.4% 2.5% 3.3% -13.7% 3.3% 17.4% -15.7% -29.9% -11.8%

149,657,371

(11,908,490)

-7.4%

FIVE YEAR GENERAL FUND MODEL The City of Lee’s Summit uses a five year financial model for long range financial planning. The use of the model helps predict financial outcomes for a variety of different budgeting scenarios. The five year model includes both revenues and expenditures by category for the general fund departments. During the budget process this model is presented to the City Council to elicit discussion and budgetary direction. The model is very fluid and changes regularly as new information becomes available. The table above is a condensed version of the model presented to the Budget Committee near the end of GENERAL FUND BALANCE FY08 Actual Total revenues Total expenditures Revenues - Expenditures

FY09 Actual

FY10 Actual

FY11 Actual

$ $

57,527,397 52,266,332

$ $

55,193,423 53,178,118

$ $

57,560,029 53,450,634

$ $

$

5,261,065

$

2,015,306

$

4,109,395

$

58,266,035 73,420,741

FY12 Budget $ $

(15,154,707) $

58,731,577 58,796,081

FY12 Projected $ $

(64,504) $

57,560,224 58,297,618

FY13 Estimated

FY14 Projected

FY15 Projected

FY16 Projected

FY17 Projected

$ $

59,566,006 59,436,976

$ $

61,512,887 60,160,253

$ $

62,054,818 61,629,362

$ $

63,601,749 63,146,468

$ $

65,508,865 64,592,058

(737,394) $

129,030

$

1,352,635

$

425,455

$

455,281

$

916,808

Net change in fund balance Beginning Fund Balance

$

15,940,698

$

21,201,763

$

23,217,069

$

27,326,463

$

12,171,756

$

12,171,756

$

11,434,362

$

12,370,842

$

13,723,477

$

14,148,932

$

14,604,213

Ending Fund Balance

$

21,201,763

$

23,217,069

$

27,326,463

$

12,171,756

$

12,107,252

$

11,434,362

$

12,370,842

$

13,723,477

$

14,148,932

$

14,604,213

$

15,521,021

Net Change in FB

$

5,261,065

$

2,015,306

$

4,109,395

$

(64,504) $

(737,394) $

936,480

$

1,352,635

$

425,455

$

455,281

$

916,808

20.7%

19.8%

$

16,148,014

Ending FB as a % of op exp** 25% required fund balance

40.6% $

13,066,583

43.7% $

13,294,529

51.1% $

13,362,659

(15,154,707) $ 22.2%

$

18,355,185

$

14,699,020

$

14,574,405

20.8% $

14,859,244

22.8% $

15,040,063

23.0% $

15,407,341

23.1% $

15,786,617

*Unaudited ** Percent of fund balance is calculated on operating expenditures only. One-time expenditures have been removed.

the FY13 budget process. It illustrates the projected general fund balance through FY17 based on projected revenues, anticipated FY13 budget levels, and a number of assumptions of future growth rates. For FY13 and later years, the estimated expenditures in the model include a 2.7% assumed vacancy rate savings that is not included in the actual general fund budget amount.

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3: Budget Overview

City of Lee’s Summit Annual Budget FY13

AN ORDINANCE APPROVING, ADOPTING AND APPROPRIATING THE BUDGET OF THE CITY OF LEE'S SUMMIT, MISSOURI, FOR THE FISCAL YEAR ENDING JUNE 30, 2013. WHEREAS, in accordance with Section 11.2 of the Lee’s Summit City Charter, the City Manager has submitted to the Mayor and Council a budget for the fiscal year ending June 30, 2013 and an accompanying message; and WHEREAS, in accordance with Section 11.5 of the Lee’s Summit City Charter, the Council has caused to be published in one or more newspapers of general circulation in the city a general summary of the budget and a notice stating the times and places where copies of the message and budget were available for inspection by the public, and the time and place for a public hearing on the budget; and WHEREAS, a public hearing on the budget was held on June 7, 2012, not less than two weeks after such publication; and NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF LEE'S SUMMIT, MISSOURI, as follows:

SECTION 1. That the proposed budget as appended hereto and made a part hereof is hereby approved, adopted and appropriated by funds and the maximum amounts to be expended for the fiscal and budget year of 2012-2013 are as follows:

Fiscal Year 2012-2013 Proposed Budget Fiscal Year

Interfund

Net Budget

2012-2013

Transfers

2012-2013

GENERAL FUND Administration

2,970,473

-

2,970,473

Public Works Engineering

4,090,005

-

4,090,005

Police

19,522,264

-

19,522,264

Fire

15,696,172

-

15,696,172

4,969,769

478,570

5,448,339

Finance Planning & Development

974,034

-

974,034

Municipal Court

851,675

-

851,675

Codes Administration

1,472,518

-

1,472,518

Law Department

1,198,193

-

1,198,193

Public Works Operations

7,213,303

-

7,213,303

478,570

59,436,976

Total General Fund

58,958,406

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3: Budget Overview

City of Lee’s Summit Annual Budget FY13

SPECIAL REVENUE FUNDS Summit Woods TDD

21,000

-

21,000

Gamber Center

391,561

-

391,561

Community Center

1,890,168

-

1,890,168

Parks & Recreation

3,333,709

(189,280)

3,144,429

Aquatics

655,752

-

655,752

Violence Against Women Grant Fund

101,114

-

101,114

Business and Industry Fund

374,145

-

374,145

Road & Bridge Escrow Trust Fund

-

-

-

CDBG Entitlement

288,907

-

288,907

Cemetery Trust Fund

216,779

21,657

238,436

Total Special Revenue Funds

7,273,135

(167,623)

7,105,512

General Obligation Debt

6,439,647

-

6,439,647

Park Certificate of Participation Debt Fund

1,890,013

1,086,250

2,976,263

8,329,660

1,086,250

9,415,910

DEBT SERVICE FUNDS

Total Debt Service Funds

CAPITAL PROJECT FUNDS Hartley Block Tax Increment Financing (TIF)

-

-

-

SW East TIF

-

-

-

I-470 Business TIF

270,298

-

270,298

Capital Improvements Sales Tax Extention

5,301,000

-

5,301,000

Landfill Improvement Fund

-

-

-

Summit Woods TIF

2,930,852

-

2,930,852

Chapel Ridge TIF

2,415,139

-

2,415,139

Longview TIF

498,717

-

498,717

Airport Improvement Fund

-

-

-

Water Tap Fund

-

1,185,151

1,185,151

Sewer Tap Fund

3,745,382

130,807

3,876,189

Water Construction Fund

6,175,431

-

6,175,431

Sewer Construction Fund

3,514,102

585,000

4,099,102

Road & Bridge Excise and Sales Tax Fund

-

-

-

Road & Bridge Improvement

8,378,000

-

8,378,000

Neighborhood Park Development Fund

438,000

-

438,000

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3: Budget Overview

City of Lee’s Summit Annual Budget FY13

Legacy Park Construction Fund

66,000

-

66,000

Summit Fair TIF

1,670,250

-

1,670,250

Todd George/50 HWY TIF

2,210,923

-

2,210,923

Public Safety 2010

340,000

-

340,000

Enterprise Resource Planning (ERP)

1,053,016

-

1,053,016

39,007,110

1,900,958

40,908,068

Recreation Center

1,379,690

-

1,379,690

Airport Operating

2,280,498

6,054,875

8,335,373

Solid Waste Operating

3,203,130

-

3,203,130

28,002,155

7,805,386

35,807,541

34,865,473

13,860,261

48,725,734

Total Capital Projects

ENTERPRISE FUNDS

Water Utilities Operating Total Enterprise Funds:

INTERNAL SERVICE FUNDS Short Term Disability Trust Fund

37,986

-

37,986

Unemployment Trust Fund

29,712

-

29,712

Self Insurance Trust Fund

73,130

-

73,130

630,631

-

630,631

1,275,908

-

1,275,908

125,000

-

125,000

Central Vehicle Maintenance

5,896,364

-

5,896,364

Information Technology Services

4,088,636

(140,000)

3,948,636

Total Internal Service Funds

12,157,367

(140,000)

12,017,367

Workers Compensation Self Ins Fund Central Building Services Water Utility Replacement Fund

Grand Total

$160,591,151

$ 17,018,416

$ 177,609,567

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3: Budget Overview

City of Lee’s Summit Annual Budget FY13

SECTION 2. That pay ranges for the position classification plan of the City, which is attached hereto as Exhibit A and incorporated herein by reference, be approved pursuant to Section 2-308 of the Code of Ordinances of the City of Lees Summit, Missouri. SECTION 3. That this ordinance shall be in full force and effect from and after the date of its passage and approval. SECTION 4. That should any section, sentence, or clause of this ordinance be declared invalid or unconstitutional, such declaration shall not affect the validity of the remaining sections, sentences, or clauses.

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3: Budget Overview

City of Lee’s Summit Annual Budget FY13

BUDGET ADOPTION AND ADMINISTRATION The following procedures will be followed in the preparation, adoption, administration, and control of departmental budgets within city organizations. Preparation The following fund types shall be budgeted: • General Operating • Special Revenue • Debt Service • Capital Projects • Enterprise • Internal Service Prior to the preparation of departmental budget requests, the City Manager and Department Directors shall meet with the City Council to discuss priorities for the coming fiscal year. The priorities shall be the basis for which the Department Directors then prepare individual Program Budget requests for the upcoming year. The City Manager and Department Directors will meet to present and discuss their respective budget requests at least two months prior to the beginning of the new fiscal year. They will make adjustments as necessary to meet the overall budget goals and funding levels of the City. Budget Adoption The City Manager and Department Directors will submit their combined budget proposal to the Budget Committee one month prior to adoption. The Mayor and City Council will review the proposed budget draft during the Work Session preceding the meeting of adoption. The City Council shall publish in one or more newspapers in the City a general summary of the budget and a notice stating: 1) the times and places where copies of the message and budget are available for inspections by the general public; and 2) the time and place, not less than two weeks after such publication, for a public hearing on the budget. Adoption of the budget will be by passage of the budget ordinance by the City Council and approval by the Mayor, as provided by law. The budget shall provide a complete financial plan of all city funds and activities for the ensuing fiscal year and, except as required by law or this Charter, shall be in such form as the City Manager deems desirable or the Council may require. The budget must be balanced, in which expenses do not exceed revenues. In no event shall the total proposed expenditures exceed the estimated revenues to be received plus any unencumbered cash reserves estimated to be on hand at the beginning of the budget year.

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3: Budget Overview

City of Lee’s Summit Annual Budget FY13

Expense categories for the City of Lee’s Summit include: • Personal Services: Control of expenditures in the area of personal services is provided through position control. No new positions may be created without the approval of the City Manager, Mayor, and City Council. • Commodities: The Commodities category shall include uniforms that are purchased, office equipment and furniture, small tools, janitorial, fuel and lube and other items consumed in performing the function of the department. • Contractual Services: Contractual Services are professional fees such as organizational memberships, legal fees, auditing, testing, service and equipment rentals, and maintenance and repair expenses incurred in the routine operation of the department. • Maintenance & Repairs: The Maintenance & Repairs category is for buildings, vehicles and equipment used in the delivery of service by the department. This also includes the Internal Services overhead charge. • Utilities: Utilities expenditures are those incurred for gas, electric, phone, cell phones, water and sewer. • Fuel & Lubricants: These are the petroleum expenditures incurred for motorized equipment and vehicles. • Depreciation: The periodic expense of assets based on value and estimated life of the capital assets. • Debt Service: This is the principal, interest and fiscal agent expenditures relating to general obligation, revenue bonds, and certificates of participation as well as any lease purchase type debt instruments. • Interfund Transfers: Interfund transfers are used to provide resources on a program basis while still maintaining fiscal integrity by fund source and type. • Capital Outlay: Capital Outlays are expenditures incurred through the acquisition or enhancement of capital assets, to the extent the expenditure exceeds $5,000 and has a useful life or can be expected to extend the life two years or more. A more detailed explanation of this account may be found in the City's Capital Asset Policy. Administration No Capital Expenditure will be made unless: • It was specifically budgeted for in the adopted budget, or the Assistant to the City Manager determines that there are funds available in the department's budget, and the City Manager approves the purchase in writing. • The City Council upon recommendation of the appropriate standing committees shall authorize the unbudgeted expenditure if it exceeds $10,000 to the extent that the reappropriation of funds does not diminish the overall goal and objectives of the departments program for which these funds are taken. The request for such approval shall be highlighted on the Council's Regular Agenda, and backup material provided which explains the purpose of the change and its impact on budget priorities.

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3: Budget Overview

City of Lee’s Summit Annual Budget FY13

The City Manager shall approve all transfers of funds between line items within each department's budget which exceed $10,000. The City Manager may transfer part or all of any unencumbered appropriation balance among programs within a department and, upon written request by the City Manager, the Council may by ordinance transfer part or all of any unencumbered appropriation balance from one department to another.  

Reporting: The Administration Department will provide timely reports of budget position to each Department Director, the City Manager, Mayor, and City Council. Expenditure Projection and Analysis: The Administration Department will analyze the expenditures of each department on a monthly basis and inform each Department Director whose expenditures appear to be exceeding the adopted budget. By the end of the seventh month of each budget year, the Administration Department will notify all Department Directors whose budgets are likely to be exceeded. The City Manager, Mayor, and City Council shall also be notified. Each Department Director so notified shall, within two weeks, inform the Finance Director and City Manager of the actions he/she will take to avoid exceeding the departmental budget.

Control of Budget Overruns Budget Overruns: If, during the budget year, the Administration Department shall determine that a department's expenditures will exceed the approved budget, the Assistant to the City Manager shall with the approval of the City Manager prepare an adjustment to the budget. If the department's expenditures are expected to exceed the approved budget a Budget Amendment shall be prepared for submission to the Mayor and City Council. In the event of an emergency, the City Manager may authorize an expenditure by a department which is in an "overrun" situation. Summary The director of each department shall be held responsible and accountable for the expenditures of his/her department. The Assistant to the City Manager shall, through timely reports and analysis, keep Department Directors and elected officials informed of any possible budget problems. A department shall not exceed its approved budget without authorization from the City Manager. Amendments which change the total budgeted appropriations for any fund will be made through adoption of a budget revision ordinance.

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3: Budget Overview

City of Lee’s Summit Annual Budget FY13

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The City of Lee’s Summit, Missouri (the City) was incorporated in 1868 and covers an area of approximately 64 square miles in Jackson and Cass Counties, Missouri. Lee’s Summit is a charter city operating under an elected Mayor-City Council form of government. The City Administrator is the chief administrative officer of the City. The City provides services to more than 70,000 residents in many areas including law enforcement, fire protection, water and sewer services, community enrichment and development, and various social services. Educational services are provided by separate governmental entities. The accounting and reporting policies of the City conform to generally accepted accounting principles (GAAP) applicable to local governments. The following represent the more significant accounting and reporting policies and practices of the City. The Financial Reporting Entity The City is governed by an elected eight-member council and a mayor. As required by GAAP, these financial statements present the City of Lee’s Summit (the primary government). The following component unit is included in the City’s reporting entity because of the significance of its operational and financial relationship with the City. Blended Component Unit The following legally separate entity is a component unit which is, in substance, a part of the City’s general operations. This component unit provides services almost entirely to the primary government and provides services which almost exclusively benefit the primary government. Data from this unit is combined with data of the primary government for financial reporting purposes. The Lee’s Summit, Missouri Municipal Building Authority (the Authority) is a not-for-profit corporation incorporated under the laws of the state of Missouri on August 13, 1994. The Authority is governed by a three-member board appointed by the City Council. The Authority was established to promote, acquire, develop, construct, own and lease facilities within the City which are approved by the City Council for the purpose of promoting the economic, social, industrial, cultural and commercial growth and for the general benefit of the City and its residents. Administration of its various programs is performed by City employees. Although it is legally separate from the City, the Authority is reported as if it were part of the primary government because its sole purpose is to finance and construct the City’s public buildings. Separate financial statements for the Authority are not prepared. Basis of Presentation The accounts of the City are organized on the basis of funds and account groups, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, equities, revenues and

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3: Budget Overview

City of Lee’s Summit Annual Budget FY13

expenditures or expenses. The various funds are grouped by type in the general purpose financial statements. The following fund types and account groups are used by the City. Governmental Fund Types The General Fund is the general operating fund of the City. It is used to account for all financial resources except those required to be accounted for in another fund. Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than expendable trust or major capital projects) requiring separate accounting because of legal or regulatory provisions or administrative action. The Debt Service Fund is used to account for the accumulation of resources for, and the payment of, principal, interest and fiscal charges on long-term obligations other than obligations payable from the operations of Proprietary Fund Types. Capital Project Funds are used to account for financial resources segregated for the acquisition or construction of major capital facilities other than those financed by Proprietary Fund Types or Expendable Trust Funds. Proprietary Fund Types Enterprise Funds are used to account for operations which provide a service to the general public and are financed primarily by user charges from such services. Internal Service Funds are used to account for the financing of goods or services provided by one department to other departments of the City on a cost-reimbursement basis. Fiduciary Fund Types Expendable Trust Funds are used to account for assets held in trust by the City for others. The City’s Expendable Trust Funds include the Entitlement Fund. Account Groups The General Fixed Assets Account Group is established to account for all fixed assets of the City other than those accounted for in the Proprietary Fund Types. Construction in progress, which recognizes the value of assets not completed, is also included in this fund. The General Long-Term Debt Account Group is established to account for all long-term indebtedness of the City except that accounted for in the Proprietary Fund Types. Basis of Accounting The accounting and financial reporting applied to a fund is determined by its measurement focus. All Governmental Fund Types and Expendable Trust Funds are accounted for using a current financial resources measurement focus. With this measurement focus, only current assets and

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3: Budget Overview

City of Lee’s Summit Annual Budget FY13

current liabilities generally are included on the balance sheet. Operating statements of these funds present increases (i.e., revenues and other financing sources) and decreases (i.e., expenditures and other financing uses) in net current assets. The modified accrual basis of accounting is used by all Governmental Fund Types, Expendable Trust Funds and Agency Funds. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual (i.e., when they become measurable and available). “Measurable” means the amount of the transaction can be determined, and “available” means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. The City considers property taxes as available if they are collected within 60 days after year-end. A one-year availability period is used for revenue recognition for all other Governmental Fund revenues. Expenditures are recorded when the related fund liability is incurred. Principal and interest on general long-term debt are recorded as fund liabilities when due or when amounts have been accumulated in the Debt Service Fund for payments to be made early in the following year. Those revenues susceptible to accrual are property taxes, franchise taxes and interest. Sales taxes collected and held by the state at year-end on behalf of the City also are recognized as revenue. Fines, licenses and permits are not susceptible to accrual because, generally, they are not measurable until received in cash. All Proprietary Fund Types are accounted for on a flow of economic resources measurement focus. With this measurement focus, all assets and all liabilities associated with the operation of these funds are included on the balance sheet. Fund equity (i.e., net total assets) is segregated into contributed capital and retained earnings components. Proprietary Fund Type operating statements present increases (e.g., revenues, non-operating revenues and operating transfers in) and decreases (e.g., expenses, non-operating expenses and operating transfers out) in net total assets. The accrual basis of accounting is utilized by the Proprietary Fund Types. Under this method, revenues are recorded when earned and expenses are recorded at the time liabilities are incurred. The City does not apply Financial Accounting Standards Board (FASB) statements issued after November 30, 1989 for its Proprietary Funds. Cash Equivalents Cash equivalents include investments with original maturities of less than three months. Other Taxes and Revenues Recognized state shared taxes, such as motor, gas and liquor taxes, represent payments received during the current fiscal period.

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3: Budget Overview

City of Lee’s Summit Annual Budget FY13

Federal and state grant aid is reported as revenue when the related reimbursable expenditures are incurred. Unrestricted aid is reported as revenue in the fiscal year the entitlement is received. Charges for services are generally susceptible to accrual and are recorded as revenue when earned. Licenses, fees, fines, forfeitures and other revenues are generally not susceptible to accrual and are recorded when received in cash. Inventories Inventories, which primarily consist of water line maintenance materials, are valued at cost using the first-in, first-out (FIFO) method. The costs of Governmental Fund Type inventories are recorded as expenditures when consumed rather than when purchased. Prepaid Insurance Prepaid insurance represents the payment of insurance premiums for coverage that benefits more than one fiscal period. The premium amounts are amortized over the policy periods. Deferred Bond Issue Costs and Unamortized Bond Discount Deferred bond issue costs and unamortized bond discount are amortized over the life of the debt using the effective interest method. Property, Plant and Equipment Property, plant and equipment owned by the Proprietary Fund Types are stated at actual or estimated historical cost, less accumulated depreciation. Contributed assets are recorded at estimated fair market value at the time received. Assets acquired through capital leases are recorded in the appropriate property, plant and equipment accounts and are depreciated over their estimated useful lives. Amortization of assets recorded under capital leases is included within Proprietary Fund Type depreciation expense. Depreciation of plant and equipment is provided on the straight-line basis over the estimated useful lives of the respective assets as follows: Buildings Plant and water/sewerage systems Machinery and equipment

20–40 years 35–75 years 3–15 years

It is general practice to charge maintenance and repairs to expenses. Major expenditures for renewals and betterments are capitalized and depreciated over their estimated useful lives.

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3: Budget Overview

City of Lee’s Summit Annual Budget FY13

Cost of assets sold or retired and the related amounts of accumulated depreciation are eliminated from the accounts in the year of sale or retirements, and any resulting gain or loss is reflected in the general purpose financial statements. General Fixed Assets General fixed assets have been acquired for general governmental purposes. Assets purchased are recorded as expenditures in the Governmental Fund Types and capitalized at actual or estimated historical cost in the General Fixed Assets Account Group. In the case of gifts or contributions, such assets are recorded in General Fixed Assets Account Group at fair market value when received. Certain improvements, including roads, bridges, curbs and gutters, streets and sidewalks, drainage systems and lighting systems, have not been capitalized. No depreciation is provided on general fixed assets. Interest Expenditures Expenditures for interest on general long-term debt are accounted for in the year of payment. Compensated Absences Under the terms of the City’s personnel policy, City employees are granted vacation and sick leave in varying amounts. In the event of termination, an employee is paid for accumulated vacation days up to the equivalent of two years’ vacation (maximum of six weeks). Employees are paid for one-eighth of accumulated sick leave upon termination if they have five or more years of employment with the City. All employer related costs of vacation and sick leave are accrued and recorded when earned. Only the current portion of accrued vacation and sick leave is recorded in the Governmental Fund Types, and the remainder of the liability is reported in the General LongTerm Debt Account Group. All employer related costs of accrued vacation and sick leave in the Proprietary Fund Types is recorded entirely within those funds. Budgetary Procedures The reported budgetary data represents the final approved budget after amendments as adopted by the City Council. Amendments to the original budget were not material, and appropriations lapse at year-end. The basis of accounting is the same for both budgeting and GAAP reporting purposes. The City Council utilizes the following procedures in establishing the budgetary data reflected in the general purpose financial statements. (1) Prior to the beginning of the fiscal year, the City Administrator submits to the City Council a proposed operating budget for the fiscal year commencing the following July 1. The operating budget provides a complete financial plan of all funds and activities for the upcoming fiscal year. In no event shall the total proposed expenditures exceed the estimated

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revenues to be received plus any unencumbered cash reserves estimated to be on hand at the beginning of the budget year. (2) Public hearings are conducted to obtain taxpayer comments. (3) Prior to July 1, the budget is legally enacted through passage of an ordinance. The appropriated budget is prepared by fund, department and program. Department heads may make transfers of appropriations within their departments. Upon written request by the City Administrator, the Council may, by ordinance, transfer part or all of any unencumbered appropriation balance from one department to another. The legal level of budgetary control is the department level. Although the City is legally required to prepare budgets for all funds, there is no legal requirement to report on those budgets. Therefore, the Combined Statement of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual presents a comparison of budget and actual for only the General Fund, Special Revenue Funds, Debt Service Fund and the Expendable Trust Fund. All special revenue funds have annual appropriated budgets except for the Federal Emergency Management Measures Fund (FEMA). The FEMA Fund is activated only when the City is declared a state or federal disaster area. Capital projects are budgeted on a project basis rather than on an annual fiscal basis; therefore, a comparison of actual to budget for Capital Project Funds would not be meaningful.

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City of Lee’s Summit Annual Budget FY13

CASH MANAGEMENT PROCEDURES The City’s idle funds shall be invested in accordance with the Investment Policy adopted by the Mayor and City Council. Supplemental to these general policies and procedures the City’s Cash Management Officer shall monitor the cash and investment portfolio to maintain adequate collateral of deposits in excess of FDIC insurance. A schedule of collateral shall be maintained and monitored to insure that market values are equal to, or greater than 105% of estimated deposits in the overnight money market account. Weekly cash flow projections should be determined and/or calculated by comparing general ledger cash balances (cash board) with expected receipts or funds needed to cover next two payments cycles, security maturities and payments. If cash on hand is projected to exceed short term needs, then an analysis should be made to invest excess in a fixed maturity security. The new investment maturity should attempt to provide continuous monthly maturities up to a maximum of three years. The interest rate quoted may be tied to another rate to allow for market fluctuations (i.e, the most recent ninety-day (90) treasury bill plus or minus basis points). Any such rate must be subject to independent verification. To accomplish the above listed duties the following activities should be performed on a daily basis:    

Log on to the Bank On-Line Account Inquiry system and print the account balance for that day. Compare the bank balance with the General Ledger Cash Board for reasonableness, i.e. recently issued checks or deposits that may not have cleared. Compare the accounts payable open items list for large payments scheduled for the current and subsequent week to arrive at a cash needs amount. Project any significant cash receipts due that would correspond with outgoing payments, i.e. sales tax normally wired on the tenth of the month, franchise tax receipts and any grant or tax payments. Establish regular vendor payments utilizing ACH process.

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DEBT MANAGEMENT POLICY Debt Types The City of Lee's Summit is authorized to issue General Obligation Bonds, Revenue Bonds, and LeasePurchase Certificates of Participation. In determining the type of bond to issue, the following factors should be considered:       

The direct and indirect beneficiaries of the project. A significantly large proportion of citizens should benefit from projects financed from general obligation bonds. The time pattern of the stream of benefits generated by the project. The revenues that may be raised by alternative types of user charges. The cost-effectiveness of user charges. The effect of the proposed bond issue on the City's ability to finance future projects of equal or high priority. The true interest cost of each type of bond. The impact on the City's financial condition and credit ratings.

General Obligation Bonds The City is authorized to issue General Obligation Bonds payable from ad valorem taxes to finance capital improvements and equipment upon a two-thirds majority vote, and on general election dates a four-sevenths majority vote, of the qualified voters. The Missouri constitution permits the City to incur general obligation indebtedness for City purposes not to exceed 10% of the assessed valuation of taxable tangible property; and to incur general obligation indebtedness not exceeding an additional 10% for acquiring rights of way; constructing and improving streets, sanitary sewers, and storm sewers; and purchasing or constructing waterworks plants. General obligation, property tax-supported bonding should be used to finance only those capital improvements and long term assets, which have been determined to be essential to the maintenance or development of the City. The City should maintain a General Debt and Interest Fund balance which is at least 50% of the average annual debt service. Revenue Bonds The City is also authorized to issue Revenue Bonds to finance capital improvements to its combined water and sewerage system, airport and sanitary landfill facilities. These types of Revenue Bonds require a simple majority vote. Revenue Bonds do not carry the full faith and credit of the City in servicing bond indebtedness, and such bonds are not considered in determining the legal debt margin resulting from the 20% limitation described above. However, if any taxes are pledged or dedicated to the payment of

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revenue bonds (sales taxes, property taxes etc.) the bonds must be voted as general obligation bonds, the debt limit must be observed, and all bonds must be paid off within 20 years. Revenue supported bonds should be used to limit potential dependence on property taxes for those projects with available revenue sources, whether self-generated or dedicated from other sources. Adequate financial feasibility studies should be performed for each project to provide assurances as to the self-liquidating nature of the project or adequacy of dedicated revenue sources. 63-20 Corporations (Municipal Building Authority) Internal Revenue Service Ruling 63-20 allows the City to create not-for-profit corporations. Through these corporations, the City can issue tax-exempt bonds for the lease purchase of equipment and facilities without the voter approval required for the issuance of general obligation bonds--the City's obligation under a one-year annually renewable lease is not an "indebtedness" according to the Missouri Constitution. The City has financed several projects and equipment purchases through the Lee's Summit Municipal Building Authority. Lease financing is appropriate whenever the introduction of leased equipment and/or a capital improvement results in verifiable operating savings that, properly discounted, outweigh the lease financing costs. Adequate financial feasibility studies should be performed for all innovative financing proposals such as lease and lease-purchase agreements, tax increment financing, pool participation, and special assessment projects. Long term borrowing will be confined to construction of capital improvements and acquisition of capital equipment too large to be financed from current revenues. Proceeds from long-term debt should only be used for construction project costs, acquisition of other fixed assets, bond issue costs, debt service reserve requirements, and refunding of outstanding bond issues and will not be used for current, ongoing operations. Debt will be extinguished within a period not to exceed the expected useful life of the capital project or equipment. The City should actively monitor its investment practices to ensure maximum returns on its invested bond funds while complying with Federal arbitrage guidelines. The Finance Department should continually monitor outstanding debt issues to verify compliance with debt covenants.

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City of Lee’s Summit Annual Budget FY13

The City's financial management policies should be oriented to maintain a balanced relationship between issuing debt and pay as you go financing. Financial Advisor The City shall retain the services of a Financial Advisor to assist the city in identifying capital financing alternatives and planning its debt program. The financial advisor's role in the debt issuance will vary depending on whether bonds are issued through a competitive or negotiated method of sale. The financial advisor should have no affiliation with the underwriting of a particular issue of the city. The financial advisor and or employees of the financial advisor shall not have made political contributions to any candidate for public office in the city for a period of two years preceding their selection as financial advisor. Method of Bond Sale When appropriate, new debt issues will be offered utilizing the competitive bid process. In a competitive sale, the financial advisor will assist in determining the structure and timing of the issue, prepare bond documents and rating agency presentations and evaluate the best bid and assist in the closing transaction. Refunding of Existing Debt The city will consider undertaking a refunding when one or more of the following three conditions exist: 1. The present value of all refunding costs, (including interest, call premium, bond counsel, financial underwriter spread/discount and other issuance costs) is less than the present value of the current interest. Net present value savings should approximate a minimum of three percent (3%). 2. The city wishes to restructure debt service. 3. The city wishes to eliminate old bond covenants that may have become restrictive. Financial Underwriter The financial underwriter shall determine which bid for the city's bonds is best by reviewing the pricing of comparable issues, talking to potential investors, identifying other similar issues that are likely to be in the market at the same time, and assessing the level of competition among various underwriting firms utilizing the Negotiated Sale process. The financial underwriter and or employees of the financial underwriter shall not have made political contributions to any candidate for public office in the city, for a period of two years preceding their selection as financial underwriter. Federal Arbitrage Compliance Arbitrage is the difference between the yield on an issuer's tax exempt bond and the investment income earned on the proceeds. Arbitrage profits are earned when lower-yielding tax-exempt bond proceeds are invested in higher-yielding taxable securities.

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Federal arbitrage restrictions imposed by the federal government prohibit an issuer from retaining arbitrage profits when investing bond proceeds at a yield that exceeds the yield on the bonds. The city will calculate or contract with a reputable firm to calculate, any arbitrage liability, and rebate such, to the U.S. Treasury in accordance with federal guidelines.

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City of Lee’s Summit Annual Budget FY13

CAPITAL IMPROVEMENT PROJECTS (CIP) BUDGET ADOPTION AND ADMINISTRATION POLICY The following procedures will be followed in the preparation, adoption, administration, and control of capital projects. Preparation and Adoption The Administration Department will furnish forms and time tables for the capital projects construction process by the end of the third month of the fiscal year. Each Department Director will be responsible for the preparation of his/her department's capital needs. Capital Projects budget requests will then be submitted on the specified forms and within the time frame provided. The Department Directors will meet to present and discuss their respective budget requests at least three months prior to the beginning of the new fiscal year. The City Administrator will submit the combined capital project budget proposal to the Finance and Personnel Committee. The Mayor and Board of Aldermen will review the proposed budget draft during the Work Session preceding the month of adoption. The Board of Aldermen shall conduct a public hearing of the projects at least one month prior to considering the final proposed ordinance for adoption. Capital Expenditures Capital Expenditures are expenditures incurred through the acquisition or enhancement of fixed assets, to the extent the expenditure exceeds $1,000 and has a useful life or can be expected to extend the life three years or more. Capital Project Financing The City of Lee's Summit is authorized to issue General Obligation Bonds, Revenue Bonds, and Lease-Purchase Certificates of Participation. In determining the type of bond to issue, the following factors should be considered:       

The direct and indirect beneficiaries of the project. A significantly large proportion of citizens should benefit from projects financed from general obligation bonds. The time pattern of the stream of benefits generated by the project. The revenues that may be raised by alternative types of user charges. The cost-effectiveness of user charges. The effect of the proposed bond issue on the City's ability to finance future projects of equal or high priority. The true interest cost of each type of bond. The impact on the City's financial condition and credit ratings.

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General Obligation Bonds The city is authorized to issue General Obligation Bonds payable from ad valorem taxes to finance capital improvements and equipment upon a two-thirds majority vote, and on general election dates a four-sevenths majority vote, of the qualified voters. The Missouri constitution permits the City to incur general obligation indebtedness for City purposes not to exceed 10% of the assessed valuation of taxable tangible property; and to incur general obligation indebtedness not exceeding an additional 10% for acquiring rights of way; constructing and improving streets, sanitary sewers, and storm sewers; and purchasing or constructing waterworks plants. General obligation, property tax-supported bonding should be used to finance only those capital improvements and long term assets, which have been determined to be essential to the maintenance or development of the City. The City should maintain a General Obligation Debt Service and Interest Fund balance which is at least 50% of the average annual debt service. Revenue Bonds The City is also authorized to issue Revenue Bonds to finance capital improvements to its combined water and sewerage system, airport and sanitary landfill facilities. These types of Revenue Bonds require a simple majority vote. Revenue Bonds do not carry the full faith and credit of the City in servicing bond indebtedness, and such bonds are not considered in determining the legal debt margin resulting from the 20% limitation described above. However, if any taxes are pledged or dedicated to the payment of revenue bonds (sales taxes, property taxes etc.) the bonds must be voted as general obligation bonds, the debt limit must be observed, and all bonds must be paid off within 20 years. Revenue supported bonds should be used to limit potential dependence on property taxes for those projects with available revenue sources, whether self-generated or dedicated from other sources. Adequate financial feasibility studies should be performed for each project to provide assurances as to the self-liquidating nature of the project or adequacy of dedicated revenue sources. 63-20 Corporations (Municipal Building Authority) Internal Revenue Service Ruling 63-20 allows the City to create not-for-profit corporations. Through these corporations, the City can issue tax-exempt bonds for the lease purchase of equipment and facilities without the voter approval required for the issuance of general obligation bonds--the City's obligation under a one-year annually renewable lease is not an "indebtedness" according to the Missouri Constitution. The City has financed several projects and equipment purchases through the Lee's Summit Municipal Building Authority. Lease financing is appropriate whenever the introduction of leased equipment and/or a capital improvement results in verifiable operating savings that, properly discounted, outweigh the lease financing costs.

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Adequate financial feasibility studies should be performed for all innovative financing proposals such as lease and lease-purchase agreements, tax increment financing, pool participation, and special assessment projects. Long term borrowing will be confined to construction of capital improvements and acquisition of capital equipment too large to be financed from current revenues. Proceeds from long-term debt should only be used for design and construction project costs, acquisition of other fixed assets, bond issue costs, debt service reserve requirements, and refunding of outstanding bond issues and will not be used for current, ongoing operations. Debt will be extinguished within a period not to exceed the expected useful life of the capital project or equipment. The City's financial management policies should be oriented to maintain a balanced relationship between issuing debt and pay as you go financing.

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Water

WU

3: Budget Overview Airport

Capital

Vacuum Excavator

$44,500.00

City of Lee’s Summit Annual Budget FY13

Airport

Capital

VERP Upgrade Snow Plow

$2,875.00

EXPANSION REQUESTS An expansion process was developed to helpExpansion manage the needs of the departments and to help Solid Waste request Solid Waste Capital Diversion $87,500.00 determine the impact to the budget. Each year department directors will have their respective budgets reviewed by the City Manager prior to their presentation to the City Council. During this review department directors will formally request and identify expansion items included in their budget. An Total 2013 Expansions Requests $356,875.00 expansion item has been defined as the addition of any new capital equipment or personnel. The table below a summary the approved FY13 expansion The is table above is of a summary of expansion requestsrequests. that were approved during the FY13 budget process. The amounts represent a total purchase price. Fiscal Year 2013 Approved Expansion Requests Fund

Department

General

PW Operations Capital

Automatic Paver

Fleet

Fleet Fleet

Capital Capital

Ford Scan Tool Freon Machine

ITS

Fleet ITS Police Water

Capital Capital Capital Capital

Gasboy Upgrade / Conversion Windows 7 Contingency Fund Alarm Management Software Toughbooks for Operations

Water

WU

Capital

Vacuum Excavator

Airport

Airport

Capital

VERP Upgrade Snow Plow

Capital

Diversion Expansion

Solid Waste Solid Waste

Type

Total 2013 Expansions Requests

Description

FY13 Budget Impact $95,000.00 $95,000.00 $3,000.00 $4,000.00 $7,000.00 $60,000.00 $30,000.00 $23,000.00 $7,000.00 $120,000.00

$44,500.00

$2,875.00

$87,500.00

$356,875.00

The table above is a summary of expansion requests that were approved during the FY13 budget process. The amounts represent a total purchase price.

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Section 4: Revenue Projections


4: Revenue Projections

City of Lee’s Summit Annual Budget FY13

REVENUE PROJECTIONS The primary support for general services comes from diverse revenue sources such as property taxes, sales taxes, and utility franchise taxes. Combined, these major revenue sources comprise approximately 78% of all general fund revenues. The balance of revenues is derived from user charges, fines and forfeitures, investment income, intergovernmental revenues and miscellaneous fees and charges. In previous years, these revenue sources experienced steady growth allowing the City to maintain and in some service areas expand the level of service. Full recovery from the recent economic downturn did not occur in FY12 as property taxes remained stagnant and even experienced slight decline in some areas. Modest growth was experienced in sales taxes revenues but mild weather conditions for much of the year left franchise tax revenues below budget. The following revenue projection pages are prepared for all major revenue sources over $1 million. They are presented in order of highest to lowest total revenue. The starting point for all account revenue projections begins with the new construction building permit activity of the past year. From this, assessed valuations are projected for the property tax accounts. The building permit information also provides an estimation of population growth, which is normally factored into the various accounts such as license, permits and fees. Historical account activity is tracked to also provide trend information to provide a comparative basis for projections. Each revenue page has five sections, which lists the account code, legal authorization, description, basis of revenue projection and the fund collection/distribution. 1. The Account Code section lists the specific line item that the receipt will be posted to in the city's general ledger accounting system. 2. The Legal Authorization section should list either the state statute or city ordinance, which allows the city to levy and receive this source of funds. 3. The Description section provides a brief explanation of the formula (i.e. tax levy times assessed valuation or building permit square footage times rate per foot), or established schedule of fees. 4. The Basis of Revenue Projection section describes the logic and/or assumptions used to arrive at the projected amounts and possibly he history or trend analysis of the particular account. 5. The Fund Collection/Distribution section lists the most recent five years of actual receipt activity in the account, plus a projection for the current fiscal year and the upcoming budget year. In the case where a single revenue account is received in more than one fund, all funds are listed by fund category and then totaled.

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4: Revenue Projections

Sales Tax Account Codes:

Legal Authorization: State Statute :

Sections 94.500 to 94.550, 94.575-94.577 & 94.70094.705, and Chapter 144

City Ordinance :

1-7(2)

410.000 411.000 411.100 411.200

Description: The City imposes a total sales tax of 2.25% on all goods and commodities sold within the City limits, and it is broken down i nto four funds as detailed below . Transportation and Park Development local sales taxes are not levied on utilities. The State of Missouri receives the tax from the respective business and distributes the funds monthly to the City. In an April 5, 2005 special election, the City voted to extend the Park Development Fund's local sales tax for a period of ten years beginning April 1, 2008 at a rate of one-quarter of one percent (1/4 of 1%). This rate was a .125% reduction from what was then the current rate.

In an April 3, 2007 special election, the City also voted to extend the Capital Improvements sales tax for streets and relate d projects for a period of ten years from its pending expiration of March 31, 2008 with no rate change. Therefore, beginning April 1, 2008, the City's total sales tax rate was reduced from 2.375% to 2.25% due the reduction of .125% in the Park Development Fund.

Basis of Projection:

Financial Trend $33,000,000

General fund sales tax receipts are projected to end FY12 $245 thousand or 2% above budget. The FY13 budget includes additional revenues from growth at the Summit Fair shopping center and in the Longview area. The FY13 budget also includes new receipts fo to reflect taxes that have been collected and paid to another jurisdiction in error but will now correctly flow to the City.

$31,000,000 $29,000,000

$27,000,000

Sales tax is broken between four funds as follows: General Fund Transportation Fund Capital Projects Local Park Development Fund

$25,000,000

1.000% 0.500% 0.500% 0.250%

$23,000,000 $21,000,000 2004

2006

2008

2010

2012

2013

Fund Category Collection/ Distribution Year 2004 Actual 2005 Actual 2006 Actual 2007 Actual 2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Budget 2012 Projected 2013 Budget

General Fund $11,162,329 11,324,002 12,578,562 11,912,066 12,395,589 12,293,604 11,988,325 12,807,628 13,198,490 13,444,172 $14,387,603

Park Development Fund $4,013,219 4,068,597 4,519,347 4,283,737 4,091,315 2,957,206 2,862,358 3,056,886 3,124,792 3,293,811 $3,434,603

Transportation Tax Fund $5,351,811 5,425,879 6,028,162 5,712,776 5,889,151 5,834,171 5,720,233 6,116,282 6,326,203 6,586,395 $6,867,925

Capital Project Fund $5,580,304 5,661,002 6,286,912 5,954,905 6,196,483 5,995,944 5,991,814 6,402,173 6,594,562 6,896,678 $7,191,471

Annual Percent

TOTAL $26,107,663 26,479,480 29,412,983 27,863,484 28,572,538 27,080,925 26,562,730 28,382,969 29,244,047 30,221,057 $31,881,602

Change 7.3% 1.4% 11.1% -5.3% 2.5% -5.2% -1.9% 6.9% 3.0% 6.5% 5.5%

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EATS -- Local Sales Tax Legal Authorization:

Account Codes:

State Statute : Section 99.820, 99.845 City Ordinance :

410.001, 411.001 411.101, 411.201

Description: For redevelopment projects approved by ordinance after August 31, 1991, fifty percent of the total additional revenue from taxes, penalties and interest which are imposed by the municipality or other taxing districts, and which are generated by economic activities within the area over a determined base amount, but excluding certain taxes, shall be allocated to, and paid to the municipality, who shall deposit such funds in a separate segregated account within a special allocation fund.

Lee's Summit has seven active TIF redevelopment projects which are/will generate economic activity taxes (EATS): Summit Woods, Chapel Ridge, I-470 Business and Technology, Longview, Hartley Block, Todd George and 50 Highway and Summit Fair. In an April 5, 2005 special election, the City voted to extend the Park Development Fund's local sales tax for a period of ten years beginning April 1, 2008 at a rate of one-quarter of one percent (1/4 of 1%). This rate was a .125% reduction from what was then the current rate. In an April 3, 2007 special election, the City also voted to extend the Capital Improvements sales tax for streets and relate d projects for a period of ten years from its pending expiration of March 31, 2008 with no rate change. Therefore, beginning April 1, 2008, the City's total sales tax rate was reduced from 2.375% to 2.25% due the reduction of .125% in the Park Development Fund.

Basis of Projection & Analysis:

Financial Trend $4,000,000

The FY12 budget includes revenues from all seven active TIF redevelopment projects which generate EATS. The FY12 projection anticipates 10 months of EATS collections in the Summit Woods shopping district. The remaining 2 months of collections will be held in a surplus account which will be accessible when the Summit Woods shopping district financing ends.

$3,500,000 $3,000,000 $2,500,000

$2,000,000 $1,500,000

For FY13, moderate growth of 2.5% is expected in the TIF redevelopment projects. The large decrease from FY12 to FY13 factors the end of the Summit Woods TIF district.

$1,000,000 $500,000 $0 2004

2006

2008

2010

2012

2013

Fund Category Collection/ Distribution Year 2004 Actual 2005 Actual 2006 Actual 2007 Actual 2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Budget 2012 Projected 2013 Budget

General Fund $1,145,099 1,168,929 1,214,815 1,245,288 1,316,622 1,474,003 1,327,463 1,508,982 1,650,892 1,498,043 $533,299

Park Development Fund $430,412 437,474 451,583 466,996 464,489 392,347 331,991 377,262 398,870 374,519 $133,328

Transportation Tax Fund $572,549 583,298 602,110 615,968 658,311 737,002 663,981 754,491 686,946 749,022 $266,650

Capital Project Fund $572,549 583,298 602,110 622,644 658,311 658,488 663,981 754,491 901,925 749,022 $266,650

Annual Percent

TOTAL $2,720,610 2,772,999 2,870,618 2,950,896 3,097,733 3,261,840 2,987,416 3,395,227 3,638,633 3,370,606 $1,199,927

Change 5.2% 1.9% 3.5% 2.8% 5.0% 5.3% -8.4% 13.7% 7.2% -0.7% -64.4%

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Section 5: General Fund Overview


5: General Fund Overview

City of Lee’s Summit Annual Budget FY13

GENERAL FUND The General Fund is the general operating fund of the City. Expenditures from this fund provide the basic city services, such as police and fire protection. It also funds the following departments and the services they provide: Administration, Codes Administration, Finance, Law, Municipal Court, Planning & Development, and Public Works. The major revenue sources of this fund are property taxes, retail sales taxes, and utility franchise taxes. The remaining revenues are derived from the various user fees and other sources. A key element of the budget process is projecting the fund’s ending reserve balance. Total expenditures for the upcoming fiscal year are set based on projected revenues for the coming year and to ensure fund reserves will remain at the level set by policy. Fund balance reserves represent the unappropriated accumulation of the difference between actual revenues and expenditures. The source and timing of revenues dictates the level of fund balance necessary to avoid cash shortages in normal day to day operations. The City recognizes the need to establish and maintain adequate reserves to avoid any disruption in service level caused by either a downturn in a significant revenue item or one that is only received at a particular time such as property taxes in December. Accordingly, the City Council adopted a resolution that requires a minimum fund balance of 20% of operating fund expenditures, plus an additional 5% reserve for economic development opportunities. The City utilizes Generally Accepted Accounting Practice (GAAP) based budgeting for the General Fund. This requires that the modified accrual method of accounting is used to record revenues and expenditures. Revenues are recognized when susceptible to accrual (i.e. when they become measurable and available). “Measurable” means the amount of the transaction can be determined, and “available” means collectible within the current period or soon enough thereafter to be used to pay liabilities of current period. Revenues susceptible to accrual are property taxes, franchise taxes and interest revenue. Sales taxes collected and held by the state at year-end on behalf of the City also are recognized as revenue. User charges, fines, licenses, permits and miscellaneous revenues are not susceptible to accrual because generally they are not measurable until received in cash.

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City of Lee’s Summit Annual Budget FY13

GENERAL FUND BUDGET SUMMARY FISCAL YEAR BEGINNING JULY 1

REVENUES: Taxes Licenses, Permits & Fees Fines & Forfeitures Interest Intergovernmental Revenues Charges for Services Other Operating Transfers In Total Revenues

FY 2010 ACTUAL

FY 2011 ACTUAL

45,479,845 $ 1,152,028 1,580,076 17,227 681,192 3,526,341 1,730,562 3,392,759 57,560,030 $

47,877,351 $ 1,264,778 1,388,711 281,152 1,015,201 3,310,231 2,998,211 130,404 58,266,039 $

47,405,799 1,150,748 1,460,004 416,935 887,466 3,233,744 3,066,341 1,110,540 58,731,577

$ $ $ $ $ $ $ $ $

46,416,825 1,137,100 1,377,753 261,452 804,153 3,529,683 1,526,258 2,506,999 57,560,223 $

49,019,420 1,142,674 1,389,414 305,484 715,348 3,505,177 2,578,489 910,000 59,566,006

$

38,206,547 $ 1,856,687 6,517,670 4,084,000 2,128,422 266,093 391,215 53,450,634 $

40,536,086 2,108,024 7,968,255 4,476,427 2,442,226 21,000 759,402 484,661 58,796,081

$ $ $ $ $ $ $ $ $

40,299,428 1,942,655 7,926,788 4,401,628 2,437,302 45,754 759,402 484,661 58,297,618 $

41,998,727 2,105,512 7,237,588 4,959,527 2,624,052 33,000 478,570

$

39,339,860 $ 2,087,184 7,975,289 4,284,832 2,295,985 95,887 1,500,638 15,841,078 73,420,753 $

$

$

EXPENDITURES: Personal Services* Supplies Contractual Services Maintenance & Repair Utilities and Fuel Capital Outlay Operating Transfers Out Other** Total Expenditures Excess of Revenues Over (Under) Expenditures

4,109,396

(15,154,714)

BUDGET

FY 2012 PROJECTED

FY 2013 BUDGET

(64,504)

(737,395)

59,436,976

129,030

Fund Balance, Beginning of Year

$

23,217,069 $

27,326,465 $

12,171,751 $

12,171,751 $

11,434,356

Fund Balance, End of Year

$

27,326,465 $

12,171,751 $

12,107,247 $

11,434,356 $

11,563,386

Net Unrestricted Fund Balance

27,326,465

12,171,751

12,107,247

11,434,356

11,563,386

Percentage of Expenditures (including transfers)

51.1%

16.6%

20.6%

19.6%

19.5%

REVENUES, EXPENDITURES & FUND BALANCE $75,000,000

Revenue Expense Fund Balance

$65,000,000 $55,000,000 $45,000,000

$35,000,000 $25,000,000 $15,000,000

$5,000,000 Actual 2010

Actual 2011

Budget 2012 FISCAL YEAR

Projected 2012

Budget 2013

*No vacancy rate assumption used for Personal Services. ** This summary reflects budget amendments in FY12 and the accural of a one-time legal settlement payment of $15.5M in FY11.

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5: General Fund Overview

City of Lee’s Summit Annual Budget FY13

General Fund Expenditures by Department

Summary of Significant Assumptions and Changes for FY13     

Performance-based merit increases in personal services of 2% average overall Modified implementation of Phase 2 of the Evergreen Compensation and Benefit Study, effective January 1, 2013 Reorganization of Procurement Division from Administration Department to Finance Department Employee health insurance increase of 10% Electricity cost increase of 6%

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5: General Fund Overview

City of Lee’s Summit Annual Budget FY13

General Fund Expenditures by Type

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5: General Fund Overview

City of Lee’s Summit Annual Budget FY13

General Fund Full Time Equivalents (FTE) by Department

 

Summary of Significant Changes Actual amounts factor vacancies that have occurred during the fiscal year. A total of 544.46 FTE’s have been approved by the City Council as required during budget adoption A new, partial FTE was approved in FY13 for the Public Works Operations Division

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5: General Fund Overview

City of Lee’s Summit Annual Budget FY13

General Fund Revenues by Source

Summary of Significant Assumptions and Changes      

Property tax levy revenue neutrality equivalent to FY10 level. Base sales tax increase of 2.5% based, plus limited new growth License, permits, and fees to remain relatively flat after slow residential growth in FY12 Motor vehicle fuel sales tax increase following the 2010 census adjustment $300,000 of one time revenue as a result of taxes paid to another jurisdiction in error $750,000 of one time money to refund a construction loan

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5: General Fund Overview

City of Lee’s Summit Annual Budget FY13

GENERAL FUND BALANCE During the budget process, the General Fund reserve balance is projected for five fiscal years out from the budget year to evaluate the long term impact of current budget and spending decisions. The projections are very fluid, particularly during the budget process and new information becomes available and various assumptions and budget levels are evaluated. The table below reflects the five year projections used during the FY13 budget process containing the information available at that time.

Revenues Expenditures Net (Rev-Exp)

FY11 Actual $58.3 73.4 (15.2)

FY12 Projected $57.6 58.3 (0.7)

FY13 Budget $59.6 59.4 0.2

FY14 Projected $61.2 60.3 0.9

FY15 Projected $61.4 62.0 (0.5)

FY16 Projected $62.4 63.7 (1.3)

-1.2% -20.6%

3.5% 1.8%

2.8% 1.6%

0.4% 2.7%

1.6% 2.8%

$27.3 12.2

$12.2 11.4

$11.4 11.6

$11.6 12.5

$12.5 12.0

$12.0 10.7

22.2%

19.8%

19.6%

20.8%

19.4%

16.8%

Pct Change - Rev - Exp Fund Balance Beginning Ending Pct of Exp (exc 1 time)

Until recently, General Fund revenues exceeded expenditures, as depicted in the following graph. In FY11, a $15.5 million court settlement created a large peak in expenditures. In addition, due to the ongoing economic downturn, general expenditures are projected to roughtly equal total operating revenues in the coming fiscal years. The Summit Woods Tax Increment Financing (TIF) agreement will mature in 2013, and 100% of the Economic Activity Taxes (EATS) and Payments in Lieu of Taxes (PILOTS) from that project will flow to the General Fund helping to increase revenues and restore the City’s fund reserves. For FY13, total revenues (including one-time payments) are expected to be above expenditures by 1%.

General Fund Revenues and Expenditures $80 Projected

$75

Millions

$70 $65 $60 $55 $50

Total revenues

$45 Total expenditures

$40 FY08

FY09

FY10

FY11

FY12 Bud FY12 Proj

FY13

FY14

FY15

FY16

FY17

Fiscal Year

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5: General Fund Overview

City of Lee’s Summit Annual Budget FY13

General Fund Year End Balance $30,000,000 25% of GF Expenditures

$25,000,000 20% of Exp

$20,000,000

$15,000,000

$10,000,000

Current Balance

$5,000,000 FY08

FY09

FY10

FY11

FY12 Bud

Fiscal Year

FY12 Proj

FY13

FY14

FY15

FY16

FY17

Projected

In 2004, the City passed a General Fund policy that sets the City minimum general fund balance for the fiscal year at 20% of projected annual operating expenditures, plus an additional 5% is to be reserved or designated for economic opportunity funding. The chart below shows that the one-time expense in FY11 brings the General Fund balance to below the 20% level. Anticipated transfers into the General Fund as well retirement of the TIF as stated earlier will help bring the fund balance back within the targeted level for FY13 through FY17. Careful planning and budgeting will be required to ensure the balance remains within the stated policy in out years.

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General Fund

City of Lee’s Summit Annual Budget

FY13

RESOLUTION NO. 04-07 A RESOLUTION OF THE CITY OF LEE'S SUMMIT, MISSOURI STATING THE CITY'S INTENT TO MAINTAIN THE CITY'S GENERAL OPERATING FUND UNRESTRICTED FUND BALANCE IN AN AMOUNT NO LESS THAN 25% OF ANNUAL OPERATING EXPENDITURES.

WHEREAS, the City Council established the City's policy to maintain a minimum fund balance of 20% of expenditures in 1992, which policy has been consistently reaffirmed, most recently in 1996; and,

WHEREAS, the City Council desires to consider the recommended practice of the Government Finance Officers Association (GFOA) to maintain a level of unreserved fund balance in the general fund which gives appropriate consideration to the factors of (1) Predictability of revenues and Volatility of expenditures, (2) Availability of resources in other funds, (3) Liquidity of funds and (4) Designations for specified allocations; and,

WHEREAS, the City of Lee's Summit recently had its general obligation bonds rated AA by Standard and Poors and Aa2 by Moody's Investor services based on the strength of the City's revenues and balance of reserves; and,

WHEREAS, in conformity with the recommended practice of the Government Finance Officers Association (GFOA) to maintain an appropriate level of unreserved fund balance in the general fund, and after giving due consideration to the factors relevant to making such a determination the Mayor and City Council desire to establish a 25% Fund Balance where 5% is reserved or designated for “Opportunity Funding."

NOW. THEREFORE BE IT RESOLVED THE CITY COUNCCIL OF THE CITY OF LEE'S SUMMIT, MISSOURI, as follows:

SECTION 1. That the City desires to maintain a minimum fund balance at the end of each fiscal year in excess of 25% of projected annual operating expenditures, where 5% is reserved or designated for "Opportunity Funding." The types of uses eligible for funding from the 5% Opportunity Funding Reserve shall include: (1) Matching funds for Grants (2) Economic Development/Business Retention (3) Planning Studies (4) Capital Projects

SECTION 2 Tile City Administrator and Staff are authorized to take all necessary steps to implement this policy.

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General Fund

City of Lee’s Summit Annual Budget

FY13

Section 3. This Resolution shall be in full force and effect from and after its passage and approval.

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Section 6: General Fund Department Budgets


6: General Fund Department Budgets

City of Lee’s Summit Annual Budget FY13

ADMINISTRATION DEPARTMENT The Administration Department (Administration) provides general supervision and support for most departments within the City and also serves as the link between the elected governing body and the staff of the City’s departments. It houses the City Manager’s Office and oversees Human Resources, the City Clerk’s Office, and several organization-wide functions such as communications, economic development, and budget preparation and administration. The budget function was just recently transitioned from the Finance Department to Administration at the beginning of the fiscal year 2013 process. Administration also oversees three internal service divisions whose primary function is to provide support for all City departments including Information Technology Services, Fleet Operations, and Central Building Services. Lastly, Administration provides primary support to the Mayor, City Council, the Lee’s Summit 360 Strategic Plan implementation process, and various City boards, commissions and committees. Many of the committees are comprised of volunteer citizens and community stakeholders who devote their time for the betterment of Lee’s Summit. Among other support activities, Administration provides research, analysis, and recommendations on policy and service matters for the elected officials and the City committees. Human Resources The Human Resources Division reports to the Deputy City Manager, and it operates as a partial internal service agent for all City departments and employees. Its primary function is to administer and oversee all personnel and employee service programs including recruitment and hiring, performance management, labor relations, employee benefit programs, payroll, training and development, safety, workers compensation, and some risk management efforts. City Clerk’s Office The City Clerk’s Office is the custodian of records. It is responsible for maintaining the City’s Code of Ordinances, posting notices for public meetings, preparing City Council meeting agendas and packets, and responding to requests for information pursuant to requirements of the Missouri Sunshine Law. It also serves as the election authority for the City and coordinator of elections, among other duties. Most recently, the City Clerk holds an annual Citizen Leadership Academy for community members interested in learning more about city government and leadership in general and Lee’s Summit city operations in particular.

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6: General Fund Department Budgets

City of Lee’s Summit Annual Budget FY13

Administration Department FY13 Goals and Objectives

Department Overview: The Office of Administration provides support the administration of City operations, as well as support to the Mayor and City Council. This includes management and evaluation of activities, research and analysis regarding policy development, establishment of operating policies and programs, internal and external communications, and the overall direction and guidance to City departments. LS360 or CC Goal Tie-in*

Goals & Objectives:

QoL KPA All; EcoDevo KPA #2-4

Goal: Continue to enhance the City’s quality of life and add value to the City’s tax base. Objective: Encourage and support quality development and redevelopment. 

Evaluate the use of economic development tools such as Community Improvement District (CID), Neighborhood Improvement District (NID), Land Clearance Redevelopment Act (LCRA) to encourage quality development and reinvestment of property.

Plan for the development of large land parcels and key undeveloped areas of the City.

Address opportunities for redevelopment of deteriorating residential areas.

Conduct the following Economic Development studies: M-291 Market Analysis & Infrastructure needs, M-150 Land-use Corridor, & I-470 EDA grant match.

Objective: Continue to explore opportunities to maximize cost reductions and maintain quality services. Explore opportunities to maximize revenues.

Objective: Pursue a cultural arts facility and implementation of the arts needs strategy. 

Continue efforts towards the redevelopment of Arnold Hall.

Support the Municipal Building and Equipment Authority (MBEA) to lead in the continued implementation of our strategy.

Conduct a Cultural Arts Facility Study.

Objective: Implement projects passed by voters at the November 2010 General Obligation Bond. 

Provide oversight to each project passed by the bond election.

Goal: Section 3.12 (b) of the City Charter calls for performance review of a City operation, program or other matter periodically. Continue comprehensive review of our organization’s strengths and identify opportunities for customer service level enhancements. Objective: Train supervisors on the organizational-wide communication plan and ethics policy. 

Develop business plan, meet with task force members and conduct focus groups with internal and external stakeholders.

Meet with Management Team to identify initiatives to implement the Business Plan.

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6: General Fund Department Budgets

City of Lee’s Summit Annual Budget FY13

Goal: Complete the Benefits and Compensation studies.

LG KPA #2

Objective: Ensure market competitive pay scales. 

Work with departments in developing strategies and implementation of phase two of the compensation study done in 2011.

Objective: Evaluate employee benefit program in conjunction with the compensation study for a total compensation strategy. 

Work with task force in exploring future health insurance needs of both the employee and the City.

Conduct open enrollment.

Review results and present recommendations to the City Council.

Goal: Support City Boards and Commissions Objective: Facilitate the implementation of the Lee’s Summit 360º: Charting Tomorrow Strategic Plan. 

Organize and staff quarterly meetings of the Lee’s Summit 360º Implementation Committee and quarterly progress reports by the committee to City Council.

The first Education Summit was held in 2010, continue to support annual Education Summits.

Staff various working groups on topics such as City branding group, a ‘Best Municipal Practices’ policy, and sustainability.

Objective: Provide staff resources and administrative support to other City Boards and Commissions. 

Attend regular City Council Committee meetings (F&PC, CDC, etc.).

Attend other board and committee meetings.

Goal: Continue to focus on enhanced communications throughout the community.

LG KPA#1

Objective: Disseminate information timely, through multiple means on an on-going basis. 

Coordinate with internal departments to improve the quality of information being displayed on the Web site and Cable channel.

Continue to utilize the City Web site, social media sites, Nixle and other media avenues to present timely and accurate information.

Significant Changes/Initiatives:          

Restructured Administration Department o Add Budget function o Moved Purchasing Division to Finance Dept. Continue Missouri for Excellence project $28,000 Conduct a Citizens Survey in FY13. $25,000 Conduct a Fire Management Study in FY13. $50,000 Secure grant writer services. $8,000 Upgrade cable channel featuring closed captioning. $14,500 Continue bargaining unit negotiations: $75,000 Support area transit/Rock Island Railroad Coalition: $35,000 Upgrade City web site with citizen engagement function: $12,000 Conduct bond election including cultural facilities: $40,000

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6: General Fund Department Budgets

City of Lee’s Summit Annual Budget FY13

Performance Measurements Conduct Annual Citizen Leadership Academy (# of students) Performance Excellence – Business Plan Development and implementation

FY11

FY12

FY13

9

15

25

0%

50%

100%

339

330

350

(% Complete) Council initiated constituent inquiries (# of inquires)

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6: General Fund Department Budgets

City of Lee’s Summit Annual Budget FY13

Administration Department (All Programs) FY13 Department Budget Summary ( Admin, HR) Expenses Personal Services Supplies Other Services Maintenance & Repairs Utilities & Fuel Capital Outlay Transfers Department Total

FY11

FY12

FY12

FY13

Actual

Budget

Projected

Requested

$1,932,953 $16,928 $900,136 $367,506 $13,715 $7,227 $0

$2,075,612 $20,438 $1,198,332 $194,785 $14,697 $0 $0

$2,068,830 $20,594 $1,267,453 $194,785 $14,241 $0 $0

Difference (FY12 Budget)

$1,783,901 $15,884 $972,600 $188,605 $9,483 $0 $0

$3,238,465

$3,503,864

$3,565,903

$2,970,473

1.00 8.00 1.00 1.00 1.00 0.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 3.00 1.00 1.00 1.00 1.00 1.00 0.00 1.00

1.00 8.00 1.00 1.00 1.00 0.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 3.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00

1.00 8.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 3.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00

1.00 8.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00 0.00 0.00 0.00 0.00 1.00 1.00 1.00 1.00 1.00 1.00

31.00

32.00

33.00

Difference (FY12 Projected)

$

%

$

%

($291,711) ($4,554) ($225,732) ($6,180) ($5,214) $0 $0 $0 ($533,391)

-14.1% -22.3% -18.8% -3.2% -35.5%

($284,929) ($4,710) ($294,853) ($6,180) ($4,758) $0 $0 $0 ($595,430)

-16.0% -29.7% -30.3% -3.3% -50.2%

-15.2%

-16.7%

Full Time Equivalents (FTE's) Position Titles Mayor City Council City Manager Deputy City Manager Director of Development Asst. to the City Manager

Community Services Coordinator Public Communications Coordinator Management Analyst Administrative Specialist Office Manager/Executive Asst Secretary to Mayor/City Council City Clerk Deputy City Clerk City Hall Receptionist Purchasing Manager Asst. Purchasing Manager Senior Procurement Officer Procurement Officer Asst Procurement Officer Human Resources Director Insurance Specialist Payroll Coordinator Human Resources Asst Human Resources Generalist Risk Mgmt Officer

Department Total

1.00 (1.00) 1.00 1.00 (1.00) (1.00) (1.00) (3.00) (1.00) -

#DIV/0!

-100.0% -100.0% -100.0% -100.0% -100.0%

27.00

(5.00)

-15.6%

$2,970,473 27.00

($533,391) (5.00)

-15.2% -15.6%

Department Total Budget Request

$ FTE's

#DIV/0! -100.0%

%

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6: General Fund Department Budgets

City of Lee’s Summit Annual Budget FY13

CODES ADMINISTRATION DEPARTMENT The Codes Administration Department is staffed with 17 full time employees and consists of four closely related divisions (Administration, Permit and Plan Review, Building Inspections, and Neighborhood Services). Each division has a distinct yet vital part of code enforcement within the community. Through the Neighborhood Services Division, the department also facilitates the Community Development Block Grant (CDBG) funded Minor Home Repair Program. The focus of the Codes Administration Department is to ensure buildings and structures are constructed, utilized, and maintained in a manner that reduces the risk to public health, safety and welfare. The Administration Division provides administrative functions for the department and also provides staff support to the Board of Appeals. During the concept stage of a project the Permit and Plan Review Division reviews all construction documents to ensure code compliance prior to permit approval and issuance of building permits. Once the building permit has been issued, the Building Inspections Division ensures the actual construction of the project complies with adopted building codes and approved construction documents through the performance of required inspections during various stages of the project. Finally, after project completion and occupancy, the Neighborhood Services Division assures the structures and property is used and maintained in a safe code complaint manner. In addition, Neighborhood Services is also responsible for zoning enforcement to ensure compliance with the provisions of the Unified Development Ordinance (UDO). The Minor Home Repair Program facilitated by the department provides a source for lowmoderate income families to make improvements to owner occupied single-family residences through CDBG grants obtained by the City. This program is often used to abate property maintenance concerns being pursued by the Neighborhood Services Division.

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6: General Fund Department Budgets

City of Lee’s Summit Annual Budget FY13

Codes Administration Department FY13 Goals and Objectives

Department Overview: The Codes Administration Department’s primary role is to ensure that buildings, structures and properties are constructed, utilized and maintained in a manner that reduces the risk to public health, safety and welfare. The department accomplishes this role through the enforcement of adopted Building Codes (building, mechanical, electrical, plumbing, fuel gas, energy efficiency, and accessibility), Property Maintenance Codes, Dangerous Building Codes, and the Unified Development Ordinance (zoning codes).

LS360 or CC Goal Tie-in*

Goals & Objectives: Goal: Provide quality and timely services to promote and influence code compliance and safety within the built environment. Objective: Ensure quality and timely plan review and inspection services are provided in accordance with established goals/timeframes. 

Document, track, and monitor turnaround times for plan review comments, inspection requests and complaint investigations within established goals/turnaround times.

Maintain project files for plan review, building inspections and neighborhood services in accordance with State and local record retention regulations and policies.

Coordinate and communicate with other involved departments and agencies in efforts to achieved desired end results (Public Works, Water Utilities, Planning & Development, Fire Department, Police Department, Administration, Finance, Law, Prosecutor’s Office, Jackson County Health Department, State agencies).

Review public input, feedback and concerns and consider potential changes to processes, policies or ordinances to continually improve upon services provided.

Respond to emergency call-outs as dictated through public safety departments.

Objective: Administer the City’s Contractor Licensing program to ensure that building, mechanical, electrical and plumbing contractors are properly licensed to perform work within the City. 

Document, track and monitor contractor licenses on an annual basis to ensure that contractors meet minimum core competency requirements, insurance requirements and continuing education requirements for renewals.

Communicate and assist contractors with competency exam & continuing education opportunities.

Ensure that building permits are issued to properly licensed contractors in accordance with contractor licensing regulations.

Provide advanced notice to contractors of license renewal requirements in conjunction with Treasury Department.

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6: General Fund Department Budgets

City of Lee’s Summit Annual Budget FY13

Objective: Promote and support the maintenance and use of public and private property to ensure a well maintained community. 

Facilitate the Minor Home Repair Program to assist income qualified single-family homeowners with eligible exterior home improvements

Assist with public awareness of low-interest home improvement loan and neighborhood stabilization opportunities

Continue to develop, refine and implement Crime Prevention through Environmental Design (CPTED) standards.

Continue involvement in the City’s Safe Community Task Force and further develop and train staff on approved CPTED standards.

Increase public awareness/education and public relations within the community through informational presentations at Neighborhood Watch, homeowner associations and other similar community group meetings. Utilize other available media (LSTV, City website, etc.) to increase awareness of regulations.

Objective: Continue to provide training and learning opportunities focused on enhancing effective communication skills and customer service. 

Actively participate in the annual development community survey process and consider any improvement opportunities that surface.

Provide advanced notification of any ordinance or enforcement changes to applicable parties prior to effective dates.

Increase verbal and direct communication with the public.

Promote increased communication between all development related departments as they relate to services provided to the development community.

Goal: Implementation and utilization of Information Technology (IT) systems.

LG KPA #2

Objective: In concert with ITS Department, actively assist with the development and implementation of the CityView software system(s) and other identified IT initiatives. 

Continue to actively participate on the IT Steering Committee as well as other IT related committees and groups to build consensus and ownership of IT programs.

Work with other affected departments through continued implementation and enhancements made available through the CityView replacement software system. Openly and effectively communicate and promote the system to ensure staff and customers understand and utilize the system to enhance customer service to its maximum potential.

Dedicate necessary resources to ensure successful implementation of identified IT initiatives and maximize efficiencies that may be gained through IT projects.

Goal: Promote and encourage employee development.

LG KPA #2

Objective: Provide continual learning opportunities for all staff to ensure ongoing staff development. 

Enhance communications with employees concerning city issues, projects and policies.

Provide continual technical and non-technical training opportunities for employees throughout the year.

Facilitate cross training between various disciplines to increase consistency and knowledge base amongst staff for all functions provided within the department.

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6: General Fund Department Budgets

City of Lee’s Summit Annual Budget FY13

Objective: Participate in local, regional, state and national code development programs. 

Actively participate in the International Code Council (ICC), Metropolitan KC ICC Chapter, Missouri State ICC Chapter, Region IV Chapter of ICC, American Association of Code Enforcement (AACE), Missouri Association of Code Enforcement (MACE) and other related professional organizations.

Attend and participate in the International Code Council annual business meeting and code development hearings.

Continue positive working relationship with Kansas City Home Builders Association.

Continue membership and participation with the Johnson County Building Officials organization. CC Goal #9; QoL #4

Goal: Successfully implement new initiatives or programs as recommended and approved. Objective: Continue to present and implement recommendations identified in the performance audit of the Codes Administration Department and City Council goals. 

Continue to develop, refine, and implement operational recommendations.

Upon approval implement and facilitate a proactive code enforcement program, neighborhood code compliance program, and rental registration/inspection

Research and identify green and sustainable design and construction practices for consideration within the community.

Organize and facilitate the review of the 2012 International Building Codes for potential adoption

Implement necessary ordinance amendments, policies and processes to accommodate City’s Sustainability Study/Action Plan and Solar Ready KC (solar panel) initiatives

Significant Changes/Initiatives: 

Development Community communication/coordination: The Codes Administration Department began holding “builders meetings” each quarter targeting the residential building contractors in an attempt to increase communication, enhance working relationship(s) and provide opportunities for continuing education that may be considered towards contractor license renewals. Various department staff facilitates the information/educational sessions. Feedback received on these sessions to date has been very positive. Codes Administration Department staff organized and facilitates monthly project coordination meetings involving other development related departments and their related staff to discuss current and outstanding project issues/concerns in an attempt to provide advanced notification of potential project concern(s) and streamline project closure. The meetings have increased communication amongst the development team and have proven very helpful in communicating with the development community and reducing the amount of time necessary to gain full project compliance so that a full Certificate of Occupancy may be issued. 2012 Code review: In the first quarter of 2012 staff began evaluating the 2012 International Codes for consideration and potential adoption. The Department has invited local development community representatives to participate on “focus groups” which will review the respective codes and provide feedback and suggestions for potential amendments to the published codes. In addition to reviewing commonly adopted codes (IBC, IRC, IFC, IPC, etc.), the Department is considering adopting an updated energy conservation code. Residential Rental Property Program: Initial information has been presented to the Community Development Committee for consideration of implementing a residential rental program. At this time it is felt that the use of a Citizen’s Task Force would be beneficial to study the various needs and develop recommendations for the City Council to consider. Project Implementation: The Codes Administration Department has been actively involved in various initiatives that will require some form of implementation during the course of the next 12 months. These various initiatives include but are not limited to: City's Sustainability Study/Action Plan, Solar Ready KC regional initiative, CityView business licensing software upgrade, Development Process Audit, 2012 Code adoption, and potential creation of residential rental program.

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6: General Fund Department Budgets

City of Lee’s Summit Annual Budget FY13

Performance Measures

FY11

FY12

FY13

1,501

5,414**

1,800

Plan review turn around – new commercial (Stated goal of 14 days)

10 days *

10*

10

Plan review turn around add/alter commercial (Stated goal of 10 days)

6 days *

7*

6

Plan review turn around - new tenant finish (Stated goal of 10 days)

7 days *

8*

7

Number of Building Inspections performed

10,109

11,875**

10,500

Neighborhood Services – request for service

2,254

2,093

2,200

2*

2

Number of permits issued

Neighborhood Services average # of days to initial inspection (Stated goal of 3 days)

1.5 Days *

Minor Home repair applications received

47

60

80

Minor Home Repair – projects funded

14

13

18

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6: General Fund Department Budgets

City of Lee’s Summit Annual Budget FY13

Codes Administration FY13 Department Budget Summary Expenses Personal Services Supplies Other Services Maintenance & Repairs Utilities Fuel & Lubricants Transfers Other: Department Total

FY11

FY12

FY12

FY13

Actual

Budget

Projected

Requested

$1,154,348 $7,625 $115,867 $178,814 $8,221 $18,803 $0 $0

$1,180,560 $11,398 $93,802 $112,965 $9,012 $16,637 $0 $0

$1,144,120 $13,971 $94,161 $112,965 $9,012 $16,637 $0 $0

Difference (FY12 Budget)

$1,207,582 $15,535 $105,205 $115,310 $8,467 $20,419 $0 $0

$1,483,678

$1,424,374

$1,390,866

$1,472,518

1.00 1.00 1.00 1.00 4.00 4.00 2.00 1.00 1.00 1.00 0.00

1.00 1.00 1.00 1.00 4.00 4.00 2.00 1.00 1.00 1.00 0.00

1.00 1.00 1.00 1.00 3.00 4.00 2.00 1.00 1.00 1.00 0.00

1.00 1.00 1.00 1.00 3.00 4.00 2.00 1.00 1.00 1.00 1.00

17.00

17.00

16.00

17.00

Difference (FY12 Projected)

$

%

$

%

$27,022 $4,137 $11,403 $2,345 ($545) $3,782 $0 $0 $0 $48,144

2.3% 36.3% 12.2% 2.1% -6.0% 22.7%

$63,462 $1,564 $11,044 $2,345 ($545) $3,782 $0 $0 $0 $81,652

5.5% 11.2% 11.7% 2.1% -6.0% 22.7%

3.4%

5.9%

Full Time Equivalents (FTE's) Position Titles Director Manager of Plan Review/NHS Manager of Building Inspections Plans Examiner Building Inspector Neighborhood Services Officer Permit Technician Community Standards Officer Office Coordinator Secretary Rental Program coordinator/inspector Department Total

Department Total Budget Request

(1.00) 1.00 -

$ FTE's

$1,472,518 17.00

$48,144 -

-25.0%

% 3.4%

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6: General Fund Department Budgets

City of Lee’s Summit Annual Budget FY13

FINANCE DEPARTMENT The Finance Department is responsible for all cash receipts and disbursements and maintenance of an internal control structure that adequately safeguards the assets of the City. Finance also oversees the auditing, procurement, and reporting functions of the City. The department’s expenditures are allocated between five programs. Those programs are Departmental Administration, Budget and Accounting Services, Debt and Cash Management, Procurement, and Support to Development. All Finance department programs are classified in and charged directly to the General Fund.

The Departmental Administration program’s primary function is to account for general and administrative expenditures necessary to operate the department. These charges are common to all divisions and not directly associated with any particular one, i.e. Information Technology Systems and Central Building Services overhead and replacement allocations.

The Budget and Accounting Services program involves the traditional processing of all of the City's invoices for goods and services and recording all related general ledger transactions in order to prepare financial statements in conformity with Generally Accepted Accounting Principles. This program is also responsible for establishing and maintaining an internal control structure and procuring the independent financial audit each fiscal year. The objectives of an internal control structure are to provide management with reasonable assurance that assets are safeguarded against loss from unauthorized use or disposition.

The Debt and Cash Management Program is responsible for establishing proper internal controls for the collection and distribution of revenue for the 70 active funds. In addition, this program oversees the City's outstanding and active debt issues approximating $74.3 million and maintains the City’s investment portfolio averaging $100 million according to the City investment policy and cash management procedures.

Procurement provides centralized procurement of goods and services. The division is responsible for obtaining commodities and services at the most economical prices while ensuring compliance with all applicable laws and policies. It also directs the procurement of all major construction projects, professional services, heavy equipment, vehicles and other goods and services. Lastly, the division establishes contracts to provide an immediate and uninterrupted source of supplies for frequently used items and is responsible for the disposal of surplus property.

The Support to Development program accounts for finance related expenditures attributed to economic development and any associated tax incentive programs.

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6: General Fund Department Budgets

City of Lee’s Summit Annual Budget FY13

Finance Department FY13 Goals and Objectives

Department Overview: The Finance Department is responsible for all cash receipts and disbursements and maintenance of an internal control structure that adequately safeguards the assets of the City. This includes the processing of all of the City's invoices for goods and services and recording all related general ledger transactions for the 70 active funds in order to prepare financial statements in conformity with Generally Accepted Accounting Principles (GAAP). The Debt and Cash Management (Treasury) Division is responsible for the collection and distribution of revenue. In addition, this division oversees the City's outstanding and active debt issues and maintains the City’s investment portfolio according to the City’s investment policy and cash management procedures. The department also accounts for finance related expenditures attributed to economic development and any associated tax incentive programs. LS360 or CC Goal Tie-in*

Goals & Objectives: Goal: Provide funding and staff support to the Finance Committee. Objective: Facilitate and support the meetings that occur on a monthly basis. 

Coordinate and manage agendas with other departments and outside organizations for each meeting.

Transcribe meeting minutes for committee approval and public record.

Goal: Prepare financial information in accordance with Generally Accepted Accounting Principles Objective: Maintain all financial records in accordance with the best recognized principles and standards 

Prepare Comprehensive Annual Financial Report (CAFR) consistent with criteria established by the Government Finance Officers Association (GFOA) for its Certificate of Achievement Excellence in Financial Reporting Programs.

Coordinate financial audit and communications between the Finance and Personnel Committee and independent auditors.

Implement new accounting pronouncements as required by the Governmental Accounting Standards Board.

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6: General Fund Department Budgets

City of Lee’s Summit Annual Budget FY13

Goal: Maintain transparency of financial operations

LG KPA#4

Objective: Maintain records of all financial transactions 

Provide thorough and accurate financial information.

Maintain careful records of all transactions.

Communicate clearly with anyone who requests information.

Enhance amount of financial information reported on the City’s website

Goal: Monitor and issue city-wide debt obligations.

LG KPA#4

Objective: Actively monitor and manage current debt issues to ensure that principal and interest payments and bond covenants are met 

Provide annual NRMSRS (Nationally Recognized Municipal Securities Information Repository) disclosures within 180 days of fiscal year end.

Calculate annual property tax rates for the annual public hearing process set by the State of Missouri.

Monitor debt to minimize arbitrage rebate by spending down bond proceeds within two years of issuance.

Objective: Evaluate revenues and tax rates for future debt issues. 

Monitor tax rates and revenues for potential “No Tax Increase” debt issue recommendations.

Prepare official statement for all new debt offerings.

Coordinate the issuance of new debt with the city’s financial advisor.

Goal: Monitor funds city-wide for investment and cash flow purposes

LG KPA#4

Objective: Oversee the investment of funds in the 70 active funds to meet expenses as well as maximize interest earnings. 

Ensure cash funds are on hand to match expected contract and payroll expenses on a daily basis.

Regularly evaluate investment alternatives to ensure the city is receiving the highest yield available while complying with the investment policy.

Monitor and revise the city’s investment policy to adhere to current standards and market conditions.

Goal: Evaluate economic incentive requests for accuracy and benefit to the city.

LG KPA#4

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6: General Fund Department Budgets

City of Lee’s Summit Annual Budget FY13

Objective: Review incentive proposals internally and aided by outside professionals for their feasibility and accuracy. 

Evaluate retail sales by type and per square foot for reasonableness.

Evaluate additional personal and real estate taxes over proposed payback period.

Evaluate additional traffic each proposed development will create on existing or new roads.

Utilize the city’s micro model to evaluate various scenarios.

Goal: Implementation of the new Enterprise Resource Planning (ERP) System.

LG KPA#2

Objective: Review and complete the Business Process Survey, aided by outside professionals. 

Implement new system including data conversion and data clean up.

Provide training to City employees.

Evaluate current policies and procedures and make needed changes based on the new system.

Review financial reporting information requirements of all City departments.

Implement citywide an accounts payable automation system that will allow electronic routing of invoices for approval.

Significant Changes/Initiatives: 

Testing and work towards implementation of a new financial and procurement ERP system.

Movement of the budget functions from the Finance Department to the Administration Department.

Implementation of GASB 54 during fiscal year 2010-2011.

Performance Measures

FY09

FY10

FY11

FY12

FY13

Treasury transactions processed

93,826

95,452

98,572

97,000

97,000

Accounts payable invoices processed

29,056

28,785

25,110

25,000

25,000

Calls to City Hall main line

20,598

19,368

19,424

19,500

19,500

Accounts payable checks issued

9,565

9,210

8,872

8,500

8,500

Business licenses issued

4,563

4,500

5,082

5,100

5,200

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6: General Fund Department Budgets

City of Lee’s Summit Annual Budget FY13

Finance FY13 Department Budget Summary Expenses Personal Services Supplies Other Services Maintenance & Repairs Utilities Interfund Transfers Department Total

FY11

FY12

FY12

FY13

Actual

Budget

Projected

Requested

$1,122,097 $12,935 $18,181,719 $173,877 $3,872 $2,150,356

$1,153,139 $11,380 $1,281,351 $1,732,451 $3,720 $759,402

$1,108,621 $11,380 $1,315,089 $1,728,442 $3,720 $759,402

Difference (FY12 Budget)

$1,493,878 $21,200 $1,419,333 $2,030,378 $4,980 $478,570

$21,644,856

$4,941,443

$4,926,654

$5,448,339

1.00 1.00 1.00 1.00 1.00 1.00 2.00 3.00 1.00 1.00 3.00 1.00 1.00 0.00 0.00 0.00 0.00 0.00

1.00 1.00 1.00 1.00 1.00 1.00 2.00 3.00 1.00 1.00 3.00 1.00 1.00 0.00 0.00 0.00 0.00 0.00

1.00 1.00 0.00 1.00 1.00 1.00 2.00 3.00 1.00 1.00 3.00 1.00 1.00 0.00 0.00 0.00 0.00 0.00

1.00 1.00 0.00 1.00 1.00 1.00 2.00 3.00 1.00 0.50 3.00 1.00 0.00 1.00 1.00 1.00 3.00 1.00

18.00

18.00

17.00

22.50

Difference (FY12 Projected)

$

%

$

%

$340,739 $9,820 $137,982 $297,927 $1,260 ($280,832) $0 $506,896

29.5% 86.3% 10.8% 17.2% 33.9% -37.0%

$385,257 $9,820 $104,244 $301,936 $1,260 ($280,832) $0 $521,685

34.8% 86.3% 7.9% 17.5% 33.9% -37.0%

10.3%

10.6%

Full Time Equivalents (FTE's) Position Titles Finance Director Assistant Finance Director Budget Officer Cash Management Officer Financial Analyst Accounts Payable Supervisor Accountant Treasury Cashier Administrative Secretary Cash Receipts Clerk Accounting Clerk Account Technician City Hall Receptionist Purchasing Manager Asst. Purchasing Manager Senior Procurement Officer Procurement Officer Asst Procurement Officer Department Total

Department Total Budget Request

(1.00) (0.50) (1.00) 1.00 1.00 1.00 3.00 1.00 4.50

$ FTE's

$5,448,339 22.50

$506,896 4.50

-100.0%

-50.0%

-100.0% 100.0% 100.0% 100.0% 300.0% 100.0% 25.0%

% 10.3% 25.0%

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6: General Fund Department Budgets

City of Lee’s Summit Annual Budget FY13

FIRE DEPARTMENT The Fire Department provides services to the community in the areas of fire protection, emergency medical services, rescue services, hazardous materials, and emergency management. The organization is assigned most emergency service functions of the city other than law enforcement. The Emergency Services Program of the department includes fire suppression, emergency medical services, rescue responses, hazardous materials mitigation, and the response and management of citywide emergencies and disasters. The department provides the emergency services from seven strategically located fire stations. Fire suppression services are rendered from seven staffed pieces of fire apparatus. This includes five pumping engines which are Compressed Air Foam System (CAFS) and two combination engine/ladder trucks. All frontline fire apparatus are equipped with thermal imaging cameras, carbon monoxide detectors and vehicle extrication equipment. All sworn personnel are state-licensed emergency medical technicians or paramedics providing emergency medical service. The department equips all fire apparatus with emergency medical supplies and operates five paramedic-staffed rescue ambulances. Specialized rescue services include the areas of high angle, fast water rescue, trench cave-in, automobile extrication, and confined space. All fire fighters are trained as hazardous materials first responders, and the department operates an advanced hazardous materials response team. The Fire Department serves as the coordinator for the City in managing citywide emergencies and disasters. The Prevention Program of the department provides for loss reduction activities in all mission areas. This includes fire prevention, hazardous materials prevention, and general safety awareness and education. The Prevention Program is designed to reduce the loss of life, injuries and property damage from fire, hazardous materials incidents, and/or man-made and natural disasters. The department operates a regional fire and emergency medical service communications center. In addition to serving as the focus for all city communications other than police, the center provides contract services for the Lake Lotawana, Lone Jack, Fort Osage, Sni Valley, West Peculiar, Western Cass Fire and Prairie Township Fire Protection Districts.

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6: General Fund Department Budgets

City of Lee’s Summit Annual Budget FY13

Fire Department FY13 Goals and Objectives

Department Overview:

The Emergency Services Program of the department includes fire suppression, emergency medical services, rescue responses, hazardous materials mitigation, and the response and management of citywide emergencies and disasters. The department provides the emergency services from seven strategically located fire stations. Fire suppression services are rendered from seven staffed pieces of fire apparatus. This includes five pumping engines which are Compressed Air Foam System (CAFS) and two combination engine/ladder trucks. All frontline fire apparatus are equipped with thermal imaging cameras, carbon monoxide detectors and vehicle extrication equipment. All sworn personnel are state-licensed emergency medical technicians or paramedics providing emergency medical service. The department equips all fire apparatus with emergency medical supplies and operates five paramedic-staffed rescue ambulances. Specialized rescue services include the areas of high angle, fast water rescue, trench cave-in, automobile extrication, and confined space. LS360 or CC Goal Tie-in*

Goals & Objectives: Goal: Administer the department’s budget.

LG KPA#4

Objective: Conduct budget analysis to manage departmental funds during the fiscal year. 

Review expenditures monthly.

Reduce expenditures on overtime by maintaining departmental staffing levels

Goal: Provide personnel management throughout the department. This will include manager/supervisor training and development, maintain federal and state licenses, and participate in local, regional and national emergency services training.

LG KPA#2

Objective: Maintain all department training and re-licensure records to meet or exceed local, state and Federal requirements. 

Review training and licensure records monthly to maintain current license standards.

Develop officer training guidelines for future department openings.

Goal: Provide acquisition services for supplies, equipment, apparatus and maintenance.

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6: General Fund Department Budgets

City of Lee’s Summit Annual Budget FY13

Objective: Work with purchasing department for the acquisition of supplies, equipment, and apparatus. 

Establish purchase dates throughout fiscal year.

Develop specifications for replacement apparatus (Rescue 11 & Boat 1)

Goal: Provide NIMS training to all Departments to include newly elected officials to meet the Federal requirements.

LG KPA#1

Objective: Provide NIMS training to all employees within the organization. 

Complete updated requirements for NIMS training for all members of the Department.

Provide NIMS training to new supervisors within the city’s infrastructure 100, 200, & 700.

Complete required new NIMS training for all city management members.

Goal: Maintain a citywide response time of 5 minutes or less to fire, emergency medical, rescue, and hazardous materials incidents.

LG KPA#1

Objective: Continue to evaluate the deployment and response times of current apparatus. 

Re-evaluate run response matrix to develop better response times.

Monitor weekly and monthly run data.

Conduct post-incident reviews.

Review the possibilities of a vehicle locator program to determine closest unit availability.

Conduct trend analysis for EMS responses to establish an additional Rescue at Station 2 with staffing.

Goal: Conduct ongoing training for all members of the department to meet and exceed the basic requirements established for license renewal and continuing education requirements.

LG KPA#4

Objective: Provide both in-house training and regional training to meet and exceed the requirements for continuing education and re-licensure of personnel. 

Improve on fire based training.

Participate in large scale metropolitan wide drill (2012).

Conduct table-top exercise involving all city administrative individuals.

Conduct ACLS, BTLS, and BLS training.

Goal: Participate in regional and state mutual aid organizations.

LG KPA#1

Objective: Maintain and enhance regional efforts in the areas of planning, training and incident response. 

Attend regional meetings through Mid-America Regional Council.

Continue to meet with regional departments.

Goal: Review, update and provide training of City Departments of the emergency operations center for the City of Lee’s Summit.

LG KPA#2

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6: General Fund Department Budgets

City of Lee’s Summit Annual Budget FY13

Objective: Review and update the current city emergency operations plan. 

Complete city’s EOP updates and present to City Council.

Exercise established plans during training incidents.

Goal: Review and update the Property Loss Prevention Program for the business community.

Objective: Confirm and update information on business occupancies throughout the City. 

Companies will inspect all businesses in the City over a (6) six month period.

All information and data will be placed into the new Computer Aided Design/Records Management System.

Continue developing Pre-fire analysis program using CD format.

Fire Protection systems to be identified.

Goal: Conduct inspection on new and existing buildings to provide consistent on-site inspections to improve communications between the business community and the fire department. Objective: Conduct inspection during all phases of development and construction, providing the building community a fair and consistent procedure for building within Lee’s Summit. Continue providing all levels of inspections, including company level, shift re-inspections, third inspections by the Prevention Division, target hazard, and life safety inspections to existing businesses within Lee’s Summit.

Goal: Conduct public safety awareness programs to reduce the fire losses within Lee’s Summit.

HHS KPA #3

Objective: By continuing with public safety programs to both adult and children. 

Continue to deliver Fire Safety Program to all 1st, 3rd and 5th grade students.

Continuation of the Community Emergency Response Team program (CERT).

Develop and institute a community Firefighter Education program. (Fire Ops 101).

Significant Changes/Initiatives:   

Initiate the fire accreditation process to assess management of resources to ensure economy, efficiency, effectiveness, and accountability of the Fire Department. Conduct a run and incident analysis in preparation of adding an additional Rescue (ambulance) and staffing to be located at Station #2. Conduct cost analysis on current ambulance fees, involving MARC and multiple ambulance jurisdictions throughout the metro.

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6: General Fund Department Budgets

Performance Measurements Emergency Medical Calls for Service (# of Calls) Fire Related Calls for Service (# of Calls) Emergency & NonEmergency Hospital to Hospital Transfers (# of Transfers)

City of Lee’s Summit Annual Budget FY13

FY09

FY10

FY11

FY12

FY13

5,952

5,732

6,183

6,741

7,246

2,378

2,319

2,548

2,754

2,971

623

439

499

603

685

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6: General Fund Department Budgets

City of Lee’s Summit Annual Budget FY13

Fire FY13 Department Budget Summary Expenses Personal Services Supplies Other Services Maintenance & Repairs Utilities Fuel & Lubricant Capital Outlay Other: Other: Department Total

FY11

FY12

FY12

FY13

Actual

Budget

Projected

Requested

$12,075,362 $448,023 $1,540,278 $807,938 $185,838 $140,555 $18,833 $0 $0

$12,401,173 $527,530 $1,676,299 $629,676 $208,460 $131,852 $21,000 $0 $0

$12,401,173 $527,530 $1,676,299 $629,676 $208,460 $131,852 $21,000 $0 $0

Difference (FY12 Budget)

$12,688,986 $535,330 $1,434,192 $661,664 $199,000 $155,000 $22,000 $0 $0

$15,216,827

$15,595,990

$15,595,990

$15,696,172

1.00 1.00 1.00 6.00 5.00 22.00 58.00 16.00 21.00 2.00 8.00 4.00 1.00

1.00 1.00 1.00 6.00 5.00 22.00 65.00 26.00 4.00 2.00 8.00 4.00 1.00

1.00 1.00 1.00 6.00 5.00 22.00 65.00 26.00 4.00 2.00 8.00 4.00 1.00

1.00 1.00 1.00 6.00 5.00 22.00 62.00 26.00 7.00 2.00 8.00 4.00 1.00

146.00

146.00

146.00

146.00

Difference (FY12 Projected)

$

%

$

%

$287,813 $7,800 ($242,107) $31,988 ($9,460) $23,148 $1,000 $0 $0 $0 $100,182

2.3% 1.5% -14.4% 5.1% -4.5% 17.6% 4.8%

$287,813 $7,800 ($242,107) $31,988 ($9,460) $23,148 $1,000 $0 $0 $0 $100,182

2.3% 1.5% -14.4% 5.1% -4.5% 17.6% 4.8%

0.6%

0.6%

Full Time Equivalents (FTE's) Position Titles Fire Chief Senior Admin. Secretary Office Coordinator Asst. Fire Chief Battalion Chief Fire Captain Fire Specialist Engineer/Paramedic Fire Fighter Ambulance Billing Clerk Communications Specialist Lead Comm Specialist Communications Supervisor

Department Total

Department Total Budget Request

(3.00) 3.00 -

$ FTE's

$15,696,172 146.00

$100,182 -

-4.6% 75.0%

% 0.6%

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6: General Fund Department Budgets

City of Lee’s Summit Annual Budget FY13

LAW DEPARTMENT The Law Department is divided into two divisions: Civil and Prosecution. Civil Division: This division provides legal services and representation to City departments (services include drafting contract and easement documents for the Public Works Department, the Water Utilities Department (along with negotiating and enforcing water purchase agreements and water rates)), provide advice to the Fire Department and Police Department regarding the public availability of documents within the provisions of the Sunshine Law, as well as the drafting of ordinances for various police-regulated activities. Additional police-related assistance is provided with the addition of a Police Legal Advisor housed primarily in the Police Department. In litigation where there is insurance coverage provided, the Civil Division acts as a liaison between the City and the insurance carrier researching and obtaining the documents necessary for the case and participating in mediation sessions regarding settlement. In addition to lawsuits covered by insurance, the City has been involved in a class action against a number of telephone landline and cell phone companies for unpaid franchise and sales taxes. As similar class action cases continue, and the Civil Division will be involved. The division also drafts documents, provides legal advice, and interprets contracts for economic development projects, such as Summit Fair, Langsford Plaza, Summit Woods, New Longview TIF, Ritter Plaza, and Summit Place. In 2012, the Law Department will be assuming the responsibilities associated with the property and liability risk management. Prosecution Division: This division is responsible for prosecuting all city ordinance violations in Municipal Court, or trial de novo, appeals, or jury trials in the Circuit Court. It also works with community organizations to handle the domestic violence case load in the City. The cases continue to be handled through another docket in addition to the other Municipal Court cases. Lastly, the division works with the City’s Codes Administration Department to assist with the Board of Appeals and to ensure that there is an adequate record should the case be appealed to the circuit court.

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6: General Fund Department Budgets

City of Lee’s Summit Annual Budget FY13

Law FY13 Goals and Objectives

Department Overview: The Law Department is comprised of two divisions: Civil and Prosecution. The Civil Division is responsible for providing legal advice and counsel to the Mayor, City Council, appointed officials, and staff on the full range of legal issues which confront the municipal government. Specialized services are provided to the Police Department. This Civil Division is also responsible for supervising and monitoring all litigation involving the City, including outside legal counsel. Risk management (prosecuting or defending) for liability is handled in this Division. The Prosecution Division is responsible for prosecuting all city ordinance violations in Municipal Court, or trial de novo, appeals, or jury trials in the Circuit Court. The Prosecution Division also advises police and other enforcement officials on the preparation and presentation of cases in court and provides training on same. LS360 or CC Goal Tie-in*

Goals & Objectives: Goal: Continue to provide reliable, efficient, and accurate legal services to the City’s elected and appointed officials and staff. Objective: Ensure timely, quality legal services are provided to allow for timely completion of City projects. 

Digitize filing and contract tracking functions.

Respond to all requests for legal services within reasonable timeframe. (e.g., 24 hours for emails, 1 week for contracts and, lawsuits within legal time constraints, etc.)

Maintain quarterly litigation status reports.

Monitor workloads and support dynamic delegation to ensure timeliness through Law Department workflow system (request tracking).

Objective: Provide review of state legislation and case law to ensure implementation of most current changes. 

Monitor proposed federal and state legislation affecting the City and its interests.

Monitor the progress of cases affecting municipalities, both federally and on a state level.

Provide updates to officials and staff of applicable changes in the law, as appropriate.

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6: General Fund Department Budgets

City of Lee’s Summit Annual Budget FY13

Goal: Provide cost-effective legal services to the City officials and departments.

LG KPA#4

Objective: Provide effective staff support to departments. 

Provide instruction on sexual harassment and workplace violence.

Provide instruction on various employment issues to Supervisors Group.

Provide “legal tidbits” section for Intranet.

Objective: Provide more efficient and effective litigation services. 

Utilize in-house staff more often for lawsuit response and City representation.

Review and manage use and selection of outside counsel.

Goal: Effectively prosecute city ordinances to protect the health and safety of the citizens and the integrity of neighborhoods. Objective: Continue to work closely with Police Department, enforcement officials, and Municipal Court to maintain effective working Code Enforcement personnel relationships and delivery of services. 

Continue to train City personnel to facilitate successful prosecution of ordinance violations.

Research and draft new regulatory and criminal ordinances, as requested.

Continue to review and update existing ordinances for more effective enforcement.

Continue participation in quarterly meetings with Municipal Court Judges, Municipal Court staff, and Police Chief to identify and resolve procedural issues.

Work with respective departments to obtain restitution information for City losses

Continue working with Hope House and domestic Violence victims.

Objective: Increase effectiveness of Prosecution. 

Continue working with Police Department on ticket-writing and testimony.

Continue monthly report on Prosecution activities.

Continue instituting Restorative Justice and Mediation.

Obtain supervisory training for appropriate staff.

Institute monthly staff meetings to monitor performance and to timely address issues.

Bi-monthly departmental staff meetings to monitor workflow and staffing and to timely address issues.

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6: General Fund Department Budgets

City of Lee’s Summit Annual Budget FY13

Goal: Continue to develop professional knowledge and skills of Law Department staff.

LG KPA#2

Objective: Staff development through cost-effective continuing education and research tools. 

Continue to identify cost-effective seminars, CLE programs, and other appropriate training for each attorney (including the City Attorney) and staff members.

Keep all Department research and reference tools updated for effectiveness and cost.

Complete self-evaluations and professional goals on all staff.

Actively participate in local, state, and national organizations.

Complete testing for Government Fellows Program.

Goal: Increase efforts to reduce liability claims. Objective: 

Hire and train Risk Manager for liability and property.

Review feasibility of self-insurance measures.

Provide training as issues become apparent.

Review claims and resolution.

Establish Police Legal Advisor duties and effectiveness.

Significant Changes/Initiatives: 

Liability and property risk management program will be relocated to the Civil Division for implementation of new claims processes and proactive measures to address claims trends.

Develop Police Legal Advisor position to assist Police command staff with CALEA standards and other issues.

Significant decrease in expenses with conclusion of White and Wilk cases. (-$160,000)

Reorganization of Law Department with addition of part-time prosecutor, elimination of paralegal position, addition of police legal advisor and risk manager. (no increase in FTE’s)

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6: General Fund Department Budgets

City of Lee’s Summit Annual Budget FY13

Performance Measurements

FY11

FY12

FY13

Create and implement customer service surveys and employee surveys

0%

0%

100%

Hire Police Legal Advisor and implement advisor program with Police Department

0%

25%

100%

Develop and implement comprehensive Risk Management Program for property and casualty

0%

10%

100%

Develop and implement training program for Civil Division to maximize use of research (Westlaw) service

0%

10%

100%

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6: General Fund Department Budgets

City of Lee’s Summit Annual Budget FY13

Law FY13 Department Budget Summary Expenses Personal Services Supplies Other Services Maintenance & Repairs Utilities Capital Outlay Other: Department Total

FY11 Actual $759,843 $5,993 $691,103 $98,662 $2,578 $0 $0 $1,558,179

Full Time Equivalents (FTE's) Position Titles City Attorney Deputy City Attorney Assistant City Attorney Chief Prosecuting Attorney Prosecuting Attorney Part-Time Prosecuting Attorney Police Legal Advisor Risk Manager Legal Records Coordinator Paralegal Legal Assistant (Criminal) Legal Assistant (Criminal) Secretary Secretary Part-time Receptionist Department Total

FY12 Budget $768,738 $6,375 $343,478 $52,404 $2,740 $0 $0 $1,173,735

FY12 Projected $788,623 $8,911 $344,138 $52,404 $2,740 $0 $0 $1,196,816

1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00

1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00

1.00 1.00 1.00 1.00 0.50 1.00 1.00 1.00 1.00 1.00 -

0.50 10.50

0.50 10.50

0.50 11.00

FY13 Requested $964,759 $8,111 $168,135 $53,008 $4,180 $0 $0 $1,198,193

1.00 1.00 1.00 1.00 0.50 1.00 1.00 1.00 1.00 1.00 0.00 1.00 10.50

Department Total Budget Request FTE's

$1,198,193 10.50

Difference (FY12 Budget) Difference (FY12 Projected) $ % $ % $196,021 25.5% $176,136 22.3% $1,736 27.2% ($800) -9.0% ($175,343) -51.0% ($176,003) -51.1% $604 1.2% $604 1.2% $1,440 52.6% $1,440 52.6% $0 $0 $0 $0 $24,458 2.1% $1,377 0.1%

(1.00) 0.50 1.00 1.00 (1.00) 1.00 (1.00) 1.00 (0.50) -

$ $24,458 -

-100.0% #DIV/0! #DIV/0! #DIV/0! -100.0% #DIV/0! -100.0% -100.0%

% 2.1%

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6: General Fund Department Budgets

City of Lee’s Summit Annual Budget FY13

MUNICIPAL COURT The Lee’s Summit Municipal Court is a division of the Jackson County Circuit Court. The municipal court maintains all files and papers necessary to schedule and conduct trials, pleas, pre-trial hearings, sentencing, probation revocation hearings, and pre- and post-trial motions related to violations of city ordinances. The administrative and clerical staff, bailiff and judges administer the process of adjudicating matters under the Court's jurisdiction. The efforts of all are directed toward the goals of the fair and efficient administration of justice, to dispense equal justice to all, to provide courteous and respectful service to the public and to encourage respect for the rule of law. The Lee's Summit Municipal Court consists of two elected Judges, a Court Administrator, Deputy Court Administrator, two Probation Officers, Court Security Officer, Accounting Technician, Warrant Clerk, Bond Clerk, two Deputy Court Clerks and a part-time bailiff. Cases are scheduled for the first four Wednesdays and Thursdays of each month beginning at 8:30 a.m., with a final docket held at 3:00 p.m. Presiding Judge James M. Tobin presides over Division 263 on Thursdays, and Judge Dana M. Altieri presides over Division 243 on Wednesdays. Special dockets are devoted to animal control cases, domestic violence cases, nuisance cases and zoning matters from the Neighborhood Services Division. An 8:00 a.m. prisoner arraignment docket is held on Tuesday of any week lacking a Wednesday court docket. If the individual charged with the offense pleads guilty, a fine, imprisonment or probation may be assessed. If the defendant pleads not guilty, a bench trial is conducted. The defendant may appeal a finding of guilty to the Jackson County Associate Circuit Court. In addition, the Court operates a Violations Bureau which permits individuals charged with certain traffic and other violations to pay a fine without appearing before the Judge.

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6: General Fund Department Budgets

City of Lee’s Summit Annual Budget FY13

Municipal Court FY13 Goals and Objectives

Department Overview: Provide services to ensure the efficient and effective operation of the Court; prepare and administer yearly departmental budget; develop and implement court policies and procedures including researching and analyzing new technologies and practices; manage and supervise Court personnel, evaluate staffing requirements and prepare employee performance appraisals; prepare payroll and purchase departmental supplies and equipment; ensure compliance with legislative changes and Missouri Supreme Court Operating Rule updates; ensure effective communication with other departments and governmental agencies; ensure accurate reporting to state and local agencies. LS360 or CC Goal Tie-in*

Goals & Objectives: Program Mission: To operate the Court in the most efficient and effective manner to promote equal justice and due process. To evaluate, measure, develop and implement procedures to improve the daily functions of the Court.

Goal: Improve Justice through Leadership and Service Objective: Utilize the National Center for State Court’s CourTools to measure and improve court performance 

Complete annual performance measures and assessments for inclusion in CourTools report

Focus on improvements highlighted in previous year’s report and implement strategies for improvement

Goal: Ensure effective and efficient communication

LG KPA#1

Objective: Enhance relationships through open and respectful communication 

Value, encourage and recognize efforts of court staff that strive to make a positive difference

Continue quarterly inter-departmental meetings and participation of Finance Director in staff meetings

Strive to improve communications with Daviess/DeKalb Detention facility, LSPD and all other city departments and outside agencies

Goal: Update and maintain Court’s record management/retention plan Objective: Ensure compliance with Court Operating Rule record retention requirements 

Reorganize and streamline current plan

Begin microfilming/scanning project as budget allows

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Goal: Comply with all state and local reporting requirements Objective: Ensure state and local reporting is completed as required 

Conviction reporting to DOR must meet 7-day guideline

State reports to OSCA due by 15th of each month

Special DWI reporting requirements beginning January 1, 2011

Court Operations Program Overview: To adjudicate all code violations filed by the City Prosecutor, including, but not limited to, all traffic tickets, domestic violence, common assault, drug possession, general ordinance violations, animal control violations, zoning violations, building/inspection code violations and fire code violations. To provide useful information as allowed by law about court cases as requested. To ensure accurate and timely collection, recording and deposit of court fines, court costs, probation fees, filing fees and bail bonds. LS360 or CC Goal Tie-in*

Goals & Objectives: Program Mission: To promote the ends of justice and assure equal justice and due process for all parties and witnesses interested in matters pending in our Court. To nourish respect for the rule of the law by all citizens. To administer justice in the most efficient and effective manner, and to serve the community with courtesy and professionalism. To deliver highquality customer service and maintain public confidence in the integrity of the Court.

Goal: Ensure excellent customer service

ED KPA#1

Objective: Treat all court patrons with courtesy, respect and professionalism 

Empower court staff to value their public service and strive to make a difference daily

Respond promptly and courteously to all telephone and in-person requests

Address any issues of concern in a timely manner

Goal: Optimize performance of case management system Objective: Utilize available software to maximize efficiency of operations 

Ensure the most effective utilization of INCODE case management software

Expand management information reporting for use in performance measures

Goal: Streamline Court dockets to optimize efficiency and service Objective: Coordinate dockets to provide the most effective service to all court patrons 

Examine alternatives to current docketing schedule

Communicate effectively with all stakeholders prior to implementing changes

Continue cooperative relationship with LSPD in coordinating officer schedules

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Goal: Effective management of public defender and interpreter services Objective: Ensure effective services are provided as required by law and/or ordered by the court 

Review public defender applications for accuracy and completeness before submitting for judicial review

Complete required paperwork promptly and efficiently

Utilize OSCA-certified deaf interpreters and qualified language interpreters

Review and process invoices in a timely manner

Probation Overview: Provide administration of all supervised and unsupervised court-ordered probations; track program completions; monitor progress of supervised probationers through weekly and monthly reporting; collect restitution and probation monitoring fees; administer and direct drug and alcohol testing as ordered by the court or as deemed necessary; ensure complete and accurate reporting and communication with judges, prosecutors and other parties interested in probationer status; guarantee probationers are held accountable. LS360 or CC Goal Tie-in*

Goals & Objectives: Program Mission: Ensure effective and consistent monitoring of probationers and compliance with court orders. Provide probationers with the tools to become more productive members of society.

Goal: Ensure probationer accountability and enforcement of court orders

ED KPA#1

Objective: Focus on positive and successful outcomes for probationers 

Monitor probationer activities to ensure court orders are enforced

Analyze progress of probation clients and determine strategies for successful completion

Provide assistance and needed services as required

Ensure probation monitoring fees are paid as ordered

Goal: Assess available technology to enhance probation program operations Objective: Maximize use of INCODE case management software for probation reporting 

Ensure software is fully utilized for probation management purposes

Communicate with other probation divisions utilizing INCODE

Goal: Enact performance measures to determine program performance

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City of Lee’s Summit Annual Budget FY13

Objective: Evaluate success of supervision and/or specific programs and services 

Measure recidivism rates of both supervised and unsupervised probationers

Determine what tools may further opportunities for success

Assess collection rate for probation monitoring fees and determine strategy for improvement

Goal: Examine feasibility of Electronic Monitoring for pre-trial release and alternative sentencing Objective: Optimize cost-saving efforts by addressing pre-trial and sentencing prisoner housing alternatives 

Implement 90-day pilot program to analyze potential cost savings and other benefits as well as potential risks

Evaluate program results and determine feasibility for a long-term program

Work with local vendors to obtain competitive pricing options

Court Security Operations Overview: To protect the Municipal Judges, staff and all court patrons entering the courthouse. To guarantee safety and security at the courthouse, ensuring optimal performance of security screening equipment and routine safety and security requirements are met on at all times. To effectively neutralize emergency situations as they arise, and ensure proper decorum, conduct and safety in the courtroom. LS360 or CC Goal Tie-in*

Goals & Objectives: Program Mission: To ensure safety of court patrons, staff, judges and the general public at all times.

Goal: Maintain safety and security in the courthouse at all times

ED KPA#1

Objective: Ensure a safe, secure and dignified environment 

Be proactive in evaluating and assessing situations as they occur

Maintain order and proper conduct and decorum in the courtroom and surrounding areas

Ensure proper attire in the courtroom

Goal: Ensure efficient and effective security screening practices Objective: Fully utilize security staff and equipment 

Ensure safe and effective utilization of x-ray and security equipment

Effectively manage staff and contract personnel operating security equipment

Assess training needs and ensure all personnel are effectively trained on equipment and/or security practices

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City of Lee’s Summit Annual Budget FY13

Goal: Maintain and improve relationships and partnerships Objective: Ensure effective communication with Lee’s Summit Police Department and other agencies 

Serve as liasion between police and court concerning prisoner and video arraignment issues

Assist in communications with other LSPD personnel as required

Coordinate police lobby security during court sessions with LSPD

Assist in coordination of video arraignment process with Daviess/DeKalb correctional center

Partner with OSCA state court security specialist to ensure best practices

Goal: Maintain effective Court Security and Emergency Procedures policies and manuals Objective: Ensure policies and manuals are clear, concise and up-to-date 

Review and update policies and procedures on an annual basis

Evaluate Courthouse design relating to any security concerns

Train staff as required, with Emergency Procedures review on an annual basis

Significant Changes/Initiatives: 

Changed employee allocation in relation to their job descriptions

Revised FY12 Projections to account for position vacancies.

Increase in Employee Training: CA-CMP Program; DCA-ICM Program and CSO training.

Performance Measurements

FY11

FY12

FY13

Cases Filed

15,321

14,747

14,177

Cases Disposed

10,355

10091

10,000

Warrants Issued

3,898

3668

3372

Warrants Served

4,101

3570

3046

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City of Lee’s Summit Annual Budget FY13

Municipal Court FY13 Department Budget Summary Expenses Personal Services Supplies Other Services Maintenance & Repairs Utilities Capital Outlay Transfers Department Total

FY11

FY12

FY12

FY13

Actual

Budget

Projected

Requested

$654,208 $7,457 $133,157 $90,849 $4,057 $0 $0

$656,739 $7,324 $103,737 $45,742 $3,125 $0 $0

$639,485 $7,324 $108,737 $47,732 $3,125 $0 $0

Difference (FY12 Budget)

$679,830 $6,550 $116,336 $46,209 $2,750 $0 $0

$889,728

$816,667

$806,403

$851,675

2.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 0.25 0.50

2.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 0.25 0.50

2.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 0.25 0.50

2.00 1.00 1.00 2.00 0.00 1.00 1.00 1.00 1.00 2.00 0.25 0.50

12.75

12.75

12.75

12.75

Difference (FY12 Projected)

$

%

$

%

$23,091 ($774) $12,599 $467 ($375) $0 $0 $0 $35,008

3.5% -10.6% 12.1% 1.0% -12.0%

$40,345 ($774) $7,599 ($1,523) ($375) $0 $0 $0 $45,272

5.9% -11.8% 6.5% -3.3% -13.6%

4.3%

5.6%

Full Time Equivalents (FTE's) Position Titles Municipal Judge Court Administrator Deputy Court Administrator Probation Officer Court Services Officer Court Security Officer Accounting Technician Bond Clerk Warrant Clerk Deputy Court Clerk Court Bailiff Temporary Clerical

Department Total

Department Total Budget Request

1.00 (1.00) -

$ FTE's

$851,675 12.75

$35,008 -

100.0% -100.0%

% 4.3%

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City of Lee’s Summit Annual Budget FY13

PLANNING & DEVELOPMENT DEPARTMENT

The Planning & Development Department provides support services to the development community and the general public on land use matters The department is staffed with 9 full time employees and is organized into three divisions consisting of Administration, Current and Long-Range Planning. The Current Planning Division processes applications for rezoning, special use permits, special event permits, home occupations, variances, preliminary and final development plans and subdivision plats and issues sign permits and zoning approvals. The Long-Range Planning Division prepares current and future land use plans, provides updates to the Comprehensive Plan, compiles statistics including population projections, produces the annual development report, prepares maps used by the department and public and manages the Community Development Block Grant (CDBG) program. The planning staff reviews all applications and accompanying plans and makes recommendations to the appropriate board. The department provides staff support for the Planning Commission, City Council, Board of Adjustments, Historic Preservation Commission, Community Development Committee, Community Development Block Grant Program Committee as well as ad hoc Committees appointed by the City Council or Planning Commission. The department also provides information to the general public, including realtors, appraisers, developers, contractors, citizens and others, regarding general and specific land use issues. Planning and Development also participates in special projects such as corridor studies, land use initiatives and targeted quadrant comprehensive plan reviews as needed.

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City of Lee’s Summit Annual Budget FY13

Planning and Development FY13 Goals and Objectives

Department Overview: The Planning & Development Department provides support services to the development community and the general public on land use matters. The Department is staffed with 9 full time employees and is organized into three Divisions consisting of Administration, Current and Long-Range Planning. The Administration Division is responsible for managing and directing the overall operations of the Department including development and monitoring of the Department’s budget, performance goals and objectives, setting Department policy, directing the amendment process of the UDO and serving as part of the City’s senior management team. The Current Planning Division processes applications for rezoning, special use permits, special event permits, home occupations, variances, preliminary and final development plans and subdivision plats and issues sign permits and zoning approvals. The Long-range Planning Division prepares current and future land use plans, provides updates to the Comprehensive Plan, compiles statistics including population projections, produces the annual development report, prepares maps used by the Department and public and manages the CDBG program. The planning staff reviews all applications and accompanying plans and makes recommendations to the appropriate board. The department provides staff support for the Planning Commission, City Council, Board of Adjustments, Historic Preservation Commission, Community Development Committee, Community Development Block Grant Committee as well as ad hoc Committees appointed by the City Council or Planning Commission. The department also provides information to the general public, including realtors, appraisers, developers, contractors, citizens and others, regarding general and specific land use issues. Planning and Development also participates in special projects such as corridor studies, land use initiatives and targeted quadrant comprehensive plan reviews as needed. LS360 or CC Goal Tie-in*

Goals & Objectives:

EcoDevo KPA#1

Goal: Provide quality and timely administrative services for staff and customer needs. Objectives:  

Adhere to the turnaround times for bench marked responses to applications. Phone calls or other contacts/requests will be returned within 48 hours of their receipt.

Goal: Provide input on citywide policy issues and special projects. Objective: Policy issues and special projects shall be provided with a timeline for their completion.

Goal: Provide up to date computer capabilities and utilize current technology whenever feasible.

LG KPA#2

Objectives: 

Provide timely input into the new permit processing system

Provide information on the department web page for ease of use

Work with ITS to ensure capabilities will be there each budget cycle.

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6: General Fund Department Budgets

City of Lee’s Summit Annual Budget FY13

Goal: Provide support for the maintenance and preservation of the historic character of the city.

QoL KPA#1

Objectives: 

Continue the process of establishment of residential National Register Historic Districts based on the historic property survey.

Seek state grant for additional nominations for future residential historic districts.

Continue working with DLSMS on establishing a local historic district for Downtown.

Provide educational materials to areas seeking historic district nomination.

Goal: Administer and provide support for the city’s CDBG program. Objectives: 

To provide timely expenditure of Federal funds in compliance with their standards

Keep accurate up to date records of the various HUD programs

To provide quality CDBG program administration

Goal: Guide the development process to provide for the general welfare of the community and promote efficient and economic processes of land development.

EcoDevo KPA#1

Objectives: 

Review development proposals within two (2) weeks of the pre-application meeting to determine citywide policy implications.

Schedule new applications for PC and CC reviews according to established schedule.

Goal: Provide timely and accurate public notification services. Objective: Provide timely and accurate public notices to the newspaper. Goal: Revise ordinances to reflect current trends in land planning.

EcoDevo KPA#3; LG KPA#4

Objectives: 

Continue UDO amendment process to ensure current and effective trends are considered.

Identify and monitor issues in the planning field for potential amendments to the UDO that will be beneficial to the community.

Goal: Guide the long range planning process keeping it current and available to the public. Objectives: 

Provide annual comprehensive plan review and propose amendments as necessary.

Keep the Department web page up to date with the comprehensive plan

Maintain up to date comprehensive plan for use in development analysis.

Goal: Provide accurate information to customer inquiries in a timely and respectful manner.

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City of Lee’s Summit Annual Budget FY13

Objectives: 

Respond to all inquiries either at the time of initial contact or within a specified amount of time.

Develop up-to-date demographic information in graphic format for handouts.

Goal: Provide user friendly information Objectives: 

Revise informational brochures to reflect current ordinances.

Maintain current information on the City website and Department web page.

Significant Changes/Initiatives:

   

Removed two planning studies from FY13 consideration: o South M-291 o M-291 Redevelopment area 50 Hwy to I-470 Reduced Budget Request for Transit Oriented Development Study to reflect potential grant opportunity keeping amount necessary for city’s match Continue implementation of the “Small Business Development Process Management Action Plan” Begin Implementation of the M-150 Highway Corridor Sustainability Plan Prepare Comprehensive Plans for newly annexed areas including east 50 Highway area and Unity Village properties

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City of Lee’s Summit Annual Budget FY13

Performance Measurements

FY09

FY10

FY11

FY12

FY13

Rezoning Applications

2

3

6

5

4

Special use Permit Applications

12

11

18

14

14

Final Plat Applications

5

2

6

8

4

Preliminary Plat Applications

2

3

1

2

2

Minor Plat Applications

21

10

24

15

18

Preliminary Development Plan Applications

6

9

14

11

10

Final Development Plan Applications

36

27

61

45

41

Vacation of Easements and Right-of-Way Applications

6

6

9

5

7

Sign Applications Reviewed by Planning Commission

13

9

10

6

9

Sign Permits (new tracking)

266

376

353

239

290

Pre-Application Meetings (new tracking)

97

85

108

83*

115

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City of Lee’s Summit Annual Budget FY13

Planning FY13 Department Budget Summary Expenses Personal Services Supplies Other Services Maintenance & Repairs Utilities Capital Outlay Transfers Department Total

FY11

FY12

FY12

FY13

Actual

Budget

Projected

Requested

$733,463 $12,937 $78,091 $121,429 $2,877 $0 $0 $948,797

$747,985 $13,850 $192,198 $67,829 $2,400 $0 $0 $1,024,262

$747,985 $13,850 $190,298 $67,829 $2,400 $0 $0 $1,022,362

Difference (FY12 Budget)

$778,911 $13,850 $109,933 $68,327 $3,013 $0 $0 $974,034

Difference (FY12 Projected)

$

%

$

%

$30,926 $0 ($82,265) $498 $613 $0 $0 ($50,228)

4.1%

$30,926 $0 ($80,365) $498 $613 $0 $0 ($48,328)

4.1%

-42.8% 0.7% 25.5%

-4.9%

-42.2% 0.7% 25.5%

-4.7%

Full Time Equivalents (FTE's) Position Titles Director Deputy Director Current Planning Division Mgr. Long Range Division Manager Sr. Planner Planner Planning Tech Administrative Assistant Secretary

1.00 1.00 0.00 1.00 1.00 3.00 0.00 1.00 1.00

1.00 1.00 0.00 1.00 2.00 2.00 0.00 1.00 1.00

1.00 1.00 0.00 1.00 2.00 2.00 0.00 1.00 1.00

1.00 1.00 0.00 1.00 2.00 2.00 0.00 1.00 1.00

Department Total

9.00

9.00

9.00

9.00

Department Total Budget Request

-

$ FTE's

$974,034 9.00

($50,228) -

% -4.9%

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6: General Fund Department Budgets

City of Lee’s Summit Annual Budget FY13

POLICE DEPARTMENT The Police Department is comprised of three (3) divisions: Operations, Investigations, and Administration. The Department is allocated 143 Police Officers and 68 Civilian Staff for a total of 211 personnel (206.70 FTE’s). The Administration Division consists of six (6) major components. Those components include the Animal Control Unit which is responsible for both public health and safety issues related to domestic and nondomestic animals. The Communications Unit handles all 9-1-1 calls for the City as well as non-emergency calls for Police and Animal Control. The Public Information Unit is responsible for media relations, managing the hiring process, and community interaction and crime prevention education through the Crime Prevention Officer. This unit also supports the Police Service Officers who perform various functions including walk-in police reports, fingerprinting, and child-safety seat inspection and installation. The Professional Standards and Compliance Units have overall responsibility of ensuring compliance to policy and procedure by the department. This is achieved through planning and research and policy development. The Facilities Maintenance Unit is responsible for the overall upkeep and repair of the police facilities as well as maintenance of the departments’ communications equipment and installation of mobile radios, mobile data terminals, and other equipment. Lastly, the Information Management Unit handles the purchasing function, payroll function, and all other fiscal responsibilities, as well as supervision of the Records Unit. The Alarm Coordinator is also part of the Records Unit. The Operations Division includes the District Patrol, Traffic Safety, and Detention Units. The District Patrol function provides 24 hour police service. They answer calls for service, perform initial crime investigation, and arrest offenders of the law. A K-9 Unit also supports the Patrol Officers. The Traffic Safety Units’ primary responsibilities are investigating motor vehicle crashes, and enforcement of state and local traffic laws. The Detention Unit houses short-term inmates and is responsible for the inmates’ life-care needs while in custody. The Investigations Division is comprised of three (3) units; Criminal Investigations, Special Investigations and Juvenile Investigations. The Criminal Investigations Unit performs follow-up investigative work on reported crimes. In addition, two (2) Domestic Violence Investigators are assigned to this unit. The Special Investigations Unit investigates narcotics law violations, liquor law violations, and other vice crimes. The Juvenile Investigations Unit is responsible for all police-related interactions with youth, including: DARE, School Resource, and Youth Court, which acts as a follow-up in the prevention of delinquency. Two other Units which add support to the Department, but operate out of the Investigations Division, are the Polygraph Unit and the Bomb Unit. The Polygraph Unit handles internal affairs investigations. The Bomb Unit renders assistance with explosives or the threat of explosives. They also provide service to other agencies as needed.

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City of Lee’s Summit Annual Budget FY13

Police FY13 Goals and Objectives

Department Overview:

In FY 2011, the Lee’s Summit Police Department reorganized itself into four separate divisions: Administration, Criminal Investigations, Operations, and Support Services. This allows duties and responsibilities to be realigned for better efficiency. The Department is allocated 143 Police Officers and 67 Civilian Staff for a total of 210 personnel (206.70 FTEs). The Administration Division consists of three major components. The Public Information Unit is responsible for media relations, managing the hiring process, and community interaction and crime prevention education through the Crime Prevention Officer. The Unit also consists of Police Service Officers who perform various functions including walk-in police reports, fingerprinting, and child-safety seat inspection and installation. The Professional Standards and Compliance Units have overall responsibility of ensuring CALEA Accreditation compliance in policy and procedure throughout the Department. This is achieved through planning, research, and policy development. The custodians are responsible for the overall upkeep and repair of the police facilities. Lastly, the Information Management Unit handles the purchasing function, payroll function, and all other fiscal responsibilities, as well as supervision of the Records Unit. The Alarm Coordinator and Alcohol License Coordinator are also part of the Records Unit. The Investigations Division is comprised of three units; Criminal Investigations, Special Investigations and Juvenile Investigations. The Criminal Investigations Unit performs follow-up investigative work on reported crimes. In addition, two (2) Domestic Violence Investigators are assigned to the Unit. The Special Investigations Unit investigates narcotics law violations, liquor law violations, and other vice crimes. The Juvenile Investigations Unit is responsible for all police-related interactions with youth, including: DARE, School Resource, and Youth Court, which acts as a follow-up in the prevention of delinquency. The Polygraph Unit adds support to the Department, but operates out of the Investigations Division. The Polygraph Unit handles internal affairs investigations. The Operations Division consists of the District Patrol and Special Operations Unit. The District Patrol function provides 24 hour police service. They answer calls for service, perform initial crime investigation, and arrest offenders of the law. The Special Operations Unit is comprised of Traffic, K-9, ESS and EOD. The K-9 Unit also supports the Patrol Officers. The Traffic Safety Units’ primary responsibilities are investigating motor vehicle crashes, and enforcement of state and local traffic laws. The Bomb Unit renders assistance with explosives or the threat of explosives. They also provide service to other agencies as needed through regional cooperative agreements. The Support Services Division consists of three major components. It provides support for the Mission of the Police Department through the management of the Detention Unit, Animal Control Unit, and Communications Unit. The Detention Unit houses short-term inmates and is responsible for the inmates’ life-care needs while in custody. The Animal Control Unit is responsible for both public health and safety issues related to domestic and non-domestic animals. The Communications Unit handles all 9-1-1 calls for the City as well as non-emergency calls for Police and Animal Control. LS360 or CC Goal Tie-in*

Goals & Objectives:

Goal: Reduce Crime (*Local Government KPA, Goal 2, Strategy 1) Objectives: 

Implementing Community Oriented Policing and Problem Oriented Policing in conjunction with crime analysis, in order to impact crime through prevention, displacement and enforcement.

Goal: Improve Traffic Safety (*Local Government KPA, Goal 2, Strategy 1)

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6: General Fund Department Budgets Objective: 

City of Lee’s Summit Annual Budget FY13

Increase the safety of the citizens that utilize our roadways by doing the following:  Evaluate crash data in order to recognize causation trends;  Develop enforcement, engineering, and educational solutions for problem areas;  And increase police presence during identified times and at specific locations to reduce crashes.

Goal: Strengthen community collaborations towards crime reduction, crime prevention, and responses to crime (*Local Government KPA, Goal 2, Strategy 1) Objectives: 

Implementing smaller police districts (10) in order to enable a closer connection between the police department, businesses and citizens within their coverage area. Thus promoting communication and knowledge of the community.

Utilizing relationships with other public agencies, community and public sector to become involved in significantly reducing crime in their area.

Goal: Facilitate the implementation of new technologies in order to improve departmental efficiency (*Local Government KPA, Goal 2, Strategy 2) Objectives: 

Construction on a new City Radio system to meet the 2013 Narrow Banding Requirement of the Federal Communication Commissions.

Improve interoperable communications between first responders, city departments and other metropolitan agencies.

Goal: Complete the construction of a Police Firing Range and renovation of the current Detention Facility (*Local Government KPA, Goal 2, Strategy 2). Objectives: 

Construction of a Police Firing Range in order to improve department training, raise the level of proficiency and meet national standards.

Improve the intake process of detainees by renovating the intake and housing areas in the Detention Facility. Ensure adequate staffing levels during routine and peak intake times. Identify areas for improvement in the redesign of the Detention Facility. Maintain/enhance training levels for Detention staff.

o o o

Significant Changes/Initiatives: FY 2012 marked the conclusion of the four (4) Year plan to hire 21 police officers and support staff thus allowing the Police Department to implement smaller geographic districts (10) in January 2012. This, in conjunction with the renewed emphasis on Community Oriented Policing, will assist in strengthening community collaborations towards crime reduction, crime prevention, and responses to crime. The department has also implemented crime analysis to identify crime trends (“Hot Spots”) as they develop in order to impact it with prevention, displacement and enforcement strategies.

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6: General Fund Department Budgets

City of Lee’s Summit Annual Budget FY13

CY11 Actual*

CY12 Budget

CY12 Projected*

CY13 Budget

Calls for Service

88,846

97,000

89,000

106,000

Part I Crimes

1,854

2,125

1,636

2,125

Total Crashes Investigated-Wide

1,906

1,955

1,965

1,975

Community Policing Initiatives

9,744

9,938

9,938

10,137

Response Time: Emergency

4:43 min

4:30 min

4:30 min

4:30 min

Response Time: Non-Emergency

7:32 min

6:38 min

6:38 min

6:38 min

Animal Control Calls for Service

8,474

8,689

8,500

8,670

Performance Measurements

*Performance measures for actual and projected have been changed to reflect calendar year results due to mandated FBI and State of Missouri reporting requirements.

Note: All of the above Performance Measurements (except for Part I Crimes and Response Times) for CY13 were based upon 2% percent of growth related to the anticipated increase in population.

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Police FY13 Department Budget Summary Expenses Personal Services Supplies Other Services Maintenance & Repairs Utilities Fuel & Lubricant Capital Outlay Other: Other: Department Total

FY11

FY12

FY12

FY13

Actual

Budget

Projected

Requested

$14,148,126 $368,401 $1,419,836 $1,300,687 $342,266 $300,616 $83,058 $0 $0

$15,109,860 $492,443 $1,817,275 $933,327 $394,956 $295,875 $0 $0 $0

$14,841,879 $515,636 $1,700,405 $859,511 $392,061 $295,875 $24,754 $0 $0

$15,483,430 $494,355 $1,755,147 $1,051,377 $355,830 $382,125 $0 $0 $0

Difference (FY12 Budget)

Difference (FY12 Projected)

$

%

$

%

$373,570 $1,912 ($62,128) $118,050 ($39,126) $86,250 $0 $0 $0 $0 $478,528.00

2.5% 0.4% -3.4% 12.6% -9.9% 29.2%

$641,551 ($21,281) $54,742 $191,866 ($36,231) $86,250 ($24,754) $0 $0 $0 $892,143.00

4.3% -4.1% 3.2% 22.3% -9.2% 29.2% -100.0%

$17,962,990.00

$19,043,736.00

$18,630,121.00

$19,522,264.00

Position Titles Police Chief Police Major Police Captain Police Sergeant Police Officer Manager Supervisor Secretary Police Service Officer Purchasing & Supply Tech Evidence & Property Tech Technical Services Spec Records Clerks Lead Communications Spec Communications Spec Lead Detention Officer Detention Officer Parking Control Officer Facility Services Tech Custodian Accreditation Coordinator Clerk PT Animal Control Officer Animal Control Shelter Attend Animal Control Clerk Typist

1.00 2.00 6.00 18.00 116.00 1.00 2.00 4.00 4.00 1.00 1.50 1.00 4.50 3.00 15.00 3.00 7.00 1.00 1.00 2.00 1.00 0.20 5.00 4.50 1.00

1.00 4.00 6.00 19.00 116.00 2.00 2.00 3.50 4.00 1.00 2.00 1.00 4.50 3.00 15.00 3.00 7.00 1.00 1.00 2.00 1.00 0.20 5.00 4.50 1.00

1.00 4.00 6.00 19.00 116.00 2.00 2.00 3.50 4.00 1.00 2.00 1.00 4.50 3.00 15.00 3.00 7.00 1.00 1.00 2.00 1.00 0.20 5.00 4.50 1.00

1.00 4.00 6.00 19.00 115.00 2.00 2.00 3.50 4.00 1.00 2.00 1.00 4.50 3.00 15.00 3.00 7.00 1.00 1.00 2.00 1.00 0.20 5.00 4.50 1.00

Department Total

205.70

209.70

209.70

208.70

(1.00) (1.00)

$19,522,264 208.70

$478,528 (1.00)

2.5%

Full Time Equivalents (FTE's)

Department Total Budget Request

$ FTE's

-0.9%

-0.5%

% 2.5% -0.5%

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4.8%


6: General Fund Department Budgets

City of Lee’s Summit Annual Budget FY13

PUBLIC WORKS DEPARTMENT ENGINEERING DIVISION The Public Works Engineering Division is comprised of the Administration Group, a Project Engineering Group, an Engineering Support Group, a Development Engineering Group, a Traffic Engineering Group, and a Construction Management Group. Funding is primarily from the General Fund, supplemented by transfers from the various enterprise and capital project funds for directly related program costs. The Public Works Administration Group includes the department director and other support staff who provide overall guidance and management of all divisions of the Public Works Department. The Administration Group also includes the centralized customer service function for the department. The Project Engineering group manages the design process for the City's major drainage, water, and sewer infrastructure projects, as well as some road projects. A significant portion of the work produced by this group is in-house design. The Engineering Support Group includes technicians that support the in-house design efforts as well as additional engineering project management for road and airport projects. The support group also provides engineering services to the Public Works Operations Division when needed. Development Engineering provides the development community with the engineering expertise needed to support quality growth and development in the community. It provides engineering review of residential development plans for infrastructure (sanitary sewers, water mains, storm water systems, streets, and traffic controls) sufficiency, serviceability, compatibility, and integration with existing facilities. The Public Works Inspections section inspects all developer-constructed infrastructures for compliance with City codes and makes recommendations for acceptance of the facilities as public. The Traffic Engineering group is responsible for design of traffic control devices, street lighting and some road projects within the City. The group also provides engineering services related to traffic operations and works closely with the Public Works Operations Division. The Traffic Engineering Group is also responsible for the long-range planning of transportation improvements in the City, including the City’s Thoroughfare Master Plan. The Construction Management Group is responsible for the oversight and inspection of road, storm sewer, water and sanitary sewer capital projects. Duties generally include monitoring construction schedules and budgets, overseeing compliance with contract legal requirements, inspecting construction for conformance to project plans and technical specifications, and communication with members of the public affected by the construction project. All of the groups work extensively with other divisions and departments within the City as well as providing professional staff interface with organizations such as the Mid-America Regional Council (MARC), the Missouri Department of Natural Resources (MDNR), and the Missouri Department of Transportation (MoDOT).

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6: General Fund Department Budgets

City of Lee’s Summit Annual Budget FY13

Public Works Engineering FY13 Goals and Objectives

Division Overview: The Public Works Engineering Division provides technical expertise for managing the planning, design and construction of the City’s infrastructure for transportation, traffic, stormwater, water, sanitary sewer, airport and solid waste. The division is also involved in assuring and monitoring regulatory compliance in applicable areas.

LS360 or CC Goal Tie-in*

Goals & Objectives: Goal: Address city-wide storm water management issues.

LG KPA#3

Objective:  Design and construct the approved storm water bond projects. Goal: Address the City’s long-term transportation needs.

LG KPA#3

Objective:  Work on design and construction of the 2007 10-Year Road Plan. 

Plan for accommodation of alternative transportation modes.

Work on design and construction of road projects in the 2010 No-Tax Increase Bond issue.

Goal: Ensure compliance with City ordinances and policies to deliver to the community, infrastructure that will provide the greatest possible serviceable life. Objective: 

Review development plats and development engineering plans in a timely manner and enforce appropriate minimum design criteria and construction standards for development.

Goal: Respond to inquiries from the public and other departments in a timely and responsive manner. Objectives: 

Enhance customer service by improving tracking of customer inquiries and service requests through the utilization of the CityWorks program.

Implementing recommendations of public relations consultant to provide consistent and timely responses to customers

Goal: Enhance the City’s overall traffic operation and maintenance.

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City of Lee’s Summit Annual Budget FY13

Objectives: 

In conjunction with the Operations Division of Public Works, develop a long range plan of expanding and enhancing the existing traffic engineering, maintenance and operational services.

Goal: Administer contracts and programs for design, construction and inspection of the City’s infrastructure projects within established schedules and budgets. Objectives: 

Continue to enhance project management resources and skills.

Complete a project procedures manual for construction inspection.

Significant Changes/Initiatives:

Implement Customer Service recommendations identified in the Customer Service Analysis conducted by Candid Marketing & Communications and in the 2011 Public Works Strategic Plan. Centralize customer contact for all 4 Public Works divisions working with new Customer Service Supervisor.

Replace existing Total Station Survey Equipment used to conduct in-house surveying $11,000

Develop and implement in-house training program for both technical and administrative functions of Public Works Engineering

Performance Measurements

FY11

FY12

FY13

Percentage project overrun including change of scope change orders

1.57%

1.71%

3%

Bridge Sufficiency Rating (Based on biennial MoDOT inspection of Lee’s Summit’s 52 bridges)

88.55%

88.55%

88.55%

Completion of Road Safety Audits (Arterials)

25%

35% (85%)

45% (100%)

65%

70%

Arterial Lighting Plan Completion (excluding interim roads)

(78%) 57%

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6: General Fund Department Budgets

City of Lee’s Summit Annual Budget FY13

Public Works Engineering FY13 Department Budget Summary Expenses Personal Services Supplies Other Services Maintenance & Repairs Utilities Fuel & Lubricant Capital Outlay Transfers Department Total

FY11 Actual $3,378,716 $25,344 $149,435 $394,257 $15,551 $27,350 $0 $0 $3,990,653

Full Time Equivalents (FTE's) Position Titles Director of Public Works Deputy Director Admin & Ops Deputy Director/ City Eng Development Engineering Mgr City Traffic Engineer Construction Manager Supervisory Engineer PW Inspections Supervisor PW Management Analyst Senior Staff Engineer Staff Engineer Senior Engineering Technician Engineering Technician Right of Way Agent Erosion & Sediment Control Insp CIP Resident Inspector PW Inspector Utility Coordinator Utility Inspector Administrative Assistant Secretary Clerk/Typist Engineering Intern Temporary Part Time Customer Service Manager

Department Total

FY12 Budget $3,282,007 $14,311 $151,111 $200,818 $16,340 $26,123 $0 $0 $3,690,710

FY12 Projected $3,385,274 $13,851 $140,572 $202,045 $16,340 $24,980 $0 $0 $3,783,062

FY13 Requested $3,651,754 $13,855 $142,428 $218,159 $15,650 $37,159 $11,000 $0 $4,090,005

1.00 1.00 1.00 1.00 1.00 1.00 2.00 0.10 1.00 6.50 2.60 2.50 3.00 1.00 1.00 4.00 3.00 0.00 2.00 1.00 1.00 1.00 0.00 4.80 0.00

1.00 1.00 1.00 1.00 1.00 1.00 2.00 0.00 1.00 6.00 3.60 2.00 3.00 1.00 1.00 3.00 3.00 0.00 2.00 1.00 1.00 1.00 0.00 2.35 0.00

1.00 1.00 1.00 1.00 1.00 1.00 2.00 0.00 1.00 6.00 3.60 2.00 3.00 1.00 1.00 3.00 3.00 0.00 2.00 1.00 1.00 1.00 0.00 2.35 0.33

1.00 1.00 1.00 1.00 1.00 1.00 2.00 0.00 1.00 6.00 3.00 2.00 2.00 1.00 0.00 3.00 6.00 0.00 0.00 1.00 1.00 1.00 0.00 5.80 1.00

42.50

38.95

39.28

41.80

Department Total Budget Request FTE's

$4,090,005 41.80

Difference (FY12 Budget) $ % $369,747 11.3% ($456) -3.2% ($8,683) -5.7% $17,341 8.6% ($690) -4.2% $11,036 42.2% $11,000 100.0% $0 $399,295 10.8%

(0.60) (1.00) (1.00) 3.00 (2.00) 3.45 1.00 2.85

$ $399,295 2.85

Difference (FY12 Projected) $ % $266,480 7.9% $4 0.0% $1,856 1.3% $16,114 8.0% ($690) -4.2% $12,179 48.8% $11,000 100.0% $0 $306,943 8.1%

-16.7% -33.3% -100.0% 100.0% -100.0%

146.8% 100.0%

7.3%

% 10.8% 7.3%

$ $306,943

% 8.1%

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6: General Fund Department Budgets

City of Lee’s Summit Annual Budget FY13

PUBLIC WORKS DEPARTMENT OPERATIONS DIVISION The Public Works Operations Division maintains public infrastructure—the transportation network including City owned traffic signals, school flashers, street lights and the storm water collection system. During the winter months snow removal becomes the top priority. This division (with the Airport Division and Solid Waste Division) is under the supervision of the Deputy Director of Public Works. The Operations Division is divided into six main groups which include Administration, Stormwater, Bridge and Right-of-Way, Traffic, Street Maintenance, and Capital Pavement Management. The Administration Group coordinates the budget and tracking of information and costs within the division. An infrastructure management software program called Cityworks is utilized to track costs, evaluate efficiency, and manage performance. This group also administers the Adopt a Street program; all locations adopted are either a half mile or one mile in length. The Street Maintenance Group performs pothole patching, pavement inspection (for the Overlay, Slurry seal and Crack seal programs) and maintenance on streets, alleys and City owned parking lots. The City currently has 1,029 lane miles of City owned pavement. The Storm Water Group inspects, maintains, and repairs the 1,313,720 lineal feet of storm pipe as well as the 14,336 storm water structures currently in the system. Street sweeping is also part of this group. The Bridge and Right-of-Way Group performs maintenance and repair on the 52 City maintained bridges as well as sidewalk maintenance, tree trimming, right-of-way mowing, weed spraying and litter pickup. The Traffic Group fabricates and installs street name signs, regulatory signs and warning signs throughout the City. They also perform paint striping on City owned parking lots and cross-walks. This group also performs maintenance and repair on 54 signaled intersections and 1500 City owned street lights, including 133 downtown street lights. This group also performs locates for any excavations in the vicinity of City owned signals and street lights. Capital Pavement Management is also administrated out of this division. Pavement management includes crack seal, micro surface, ultra thin bonded wearing surface, overlay and curb replacement for 1,029 lane miles of City maintained roadway. MicroPaver software is currently being implemented to evaluate the roadway infrastructure based on current pavement inspections. MicroPaver once fully functional will identify priorities and trends in capital pavement management. This group also oversees the sidewalk gap and repair bond program. The City is responsible for over 350 miles of sidewalk.

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6: General Fund Department Budgets

City of Lee’s Summit Annual Budget FY13

Public Works Operations FY13 Goals and Objectives

Division Overview: The Public Works Operations Division maintains the public infrastructure—the street network including traffic signals, school flashers, street lights (City owned) and the storm water collection system. During the winter months, snow removal is our top priority. LS360 or CC Goal Tie-in*

Goals & Objectives: Goal: Extend the lifespan of City streets through proactive repair and preventative maintenance.

LG KPA#3

Objective: Maintain the surface integrity of the City’s transportation network. 

Crack seal streets within five years following construction or surface treatment, budget permitting

Slurry seal streets within seven years following construction or surface treatment, budget permitting

Overlay streets with a PCI less than 70, budget permitting

Repair pavement cracks greater than 1 1/2” within 12 months

Perform maintenance on all City maintained alleys and rock roads annually

Inspect and/or patch damaged curbing within seven calendar days, weather permitting

Perform annual maintenance on all City-owned parking lots

Seal 25% of all 49 City-owned bridge decks annually

Objective: Maintain City streets to ensure the safe traffic flow for the City’s traveling public. 

Patch all potholes within one working day (24 hours) weather permitting. (City Council Goal)

Perform needed maintenance after the Biennial MoDOT bridge inspections on all 49 Cityowned bridges

Objective: Maintain the City’s sidewalk system for the safe travel of pedestrian traffic. 

Maintain or replace select damaged regulatory signs with temporary signs within two hours.

Maintain or replace damaged regulatory and warning signs with permanent signs within 14 calendar days, weather permitting

Install new signs after receiving request within the Public Works priority schedule:

High priority two weeks

Medium priority four weeks

Low priority eight weeks

Respond to dark traffic signals in accordance with City policy and respond to malfunctioning City maintained signals within four hours

Perform preventative maintenance on all City maintained signals, street lights and school flashers annually

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6: General Fund Department Budgets

City of Lee’s Summit Annual Budget FY13

Paint all non thermo-plastic pavement markings for school zones, cross-walks, stop bars and City owned parking lots annually

Respond to all customer service requests malfunctioning City owned street lights

Forward all customer requests on leased lights to KCP&L within one business day

within

two

working

days

regarding

Goal: Maintain the Public storm water infrastructure system in working condition.

LG KPA#3

Objective: Deploy resources to maintain the public storm system and prevent flooding where possible. 

Inspect all City maintained storm boxes every four years.

Respond to blockages in storm boxes that are causing flooding within two hours

Inspect all City maintained concrete (improved) ditches quarterly

Remove debris from City-owned detention ponds, ditches, and storm water channels within 30 days

Respond to blockages in concrete ditches and box culverts that are causing flooding within 2 hours

Replace deteriorated storm water pipe within 60 days, budget permitting

Sweep all curbed arterial streets four times a year, curbed collector twice a year and curbed residential streets once a year, and sweep downtown streets weekly to improve water quality

Goal: Maintain the City’s Right of Way according to the City’s policies and procedures. Objective: Maintain the City’s right of way areas and provide maintenance of right of way infrastructure. 

Respond to and remove down trees and limbs in the right of way within two hours, weather permitting

Permanently remove hazardous dead trees within our capabilities within 14 calendar days

Notify property owners of scheduled tree trimming at least 30 days prior to performing work

Repair or replace all City maintained guardrail and fencing within seven calendar days for emergencies and 30 calendar days for nonemergency, weather permitting

Install citizen-provided driveway culvert pipe within 30 calendar days for citizens

Jet blocked driveway culverts within seven days

Remove graffiti within one business day

Clean and re-cut ditches located in the right of way that are City maintained within 30 calendar days, weather permitting

Remove dumped trash and debris within City maintained right of way within seven calendar days, weather permitting

Remove litter from the right of way as schedule allows.

Repair damaged shoulders within 14 calendar days, weather permitting

Perform quarterly rail inspections by utilizing a qualified outside firm

Perform preventive maintenance on the City’s two railroad spurs annually

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City of Lee’s Summit Annual Budget FY13

Goal: Provide a safe street network for the traveling public immediately following winter weather. Objective: Clear snow and ice from City streets within the parameters set in the Snow Plan. 

Remove ice and snow from City owned streets in accordance with the annual Snow Plan.

Provide clear and concise communication to elected officials and the public during all snow events.

Review Snow Plan and response annually to ensure goals are being met.

Goal: Provide oversight of the Division by using effective industry practices. Objective: Review operations on a monthly basis to improve efficiency and effectiveness. 

Oversee and administer the Operations Division budget to keep performance and spending within allotted budgetary resources

Ensure compliance with all City, Department and Division policies and procedures related to safety, accidents and worker’s compensation

Objective:

Train, develop, and maintain a professional workforce to provide superior customer service.

Maintain a professionally trained staff by providing at least 40 hours of annual training

Respond to emergencies for general public safety within two hours during evenings and weekends

Significant Changes/Initiatives:    

Public Works Operations will test Clearlane, a deicing product that is safer for the environment. The increase in cost is $34,200. AVL enhancements $4,000. Reoccurring cost for AVL service $6,495. Fill the Clerk Typist position with a part-time employee. Upgrade asphalt paver from pull behind drag box to self propelled paver. The impact to the VERP program is a savings of $85,300.

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City of Lee’s Summit Annual Budget FY13

Performance Measurements

FY11

FY12

FY13

External customer satisfaction levels as measured through annual survey

82%

87.5%

90%

Slurry seal streets within seven years following construction or overlay

100%

100%

100%

Remove ice and snow from City streets in accordance with the annual Snow Plan

97%

100%

100%

Perform preventative maintenance on all City maintained signals, street lights and school flashers annually (% Complete)

100%

100%

100%

(% Complete)

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6: General Fund Department Budgets

City of Lee’s Summit Annual Budget FY13

Public Works Operations FY13 Department Budget Summary Expenses Personal Services Supplies Other Services Maintenance & Repairs Utilities Fuel & Lubricant Transfers Department Total

FY11 Actual $2,985,432 $648,739 $985,834 $602,995 $1,075,613 $187,954 $0 $6,486,567

Full Time Equivalents (FTE's) Position Titles Operations Superintendent Asst. Superintendent Manager of Streets Project Manager Field Supervisor Street Maint. Supervisor Signs & Markings Supervisor Bridge & ROW Supervisor Storm Water Supervisor Signal & Lighting Supervisor Senior Signal & Lighting Tech. Signal & Lighting Technician Signs & Markings Technician Office Coordinator Administrative Coordinator Service Attendant Clerk Typist Equipment Operator II Equipment Operator I Maintenance Worker II Maintenance Worker I Seasonal Weedeater Operators Temporary Professionals (Sidewalk) Department Total

1.00 0.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 3.00 0.00 1.00 1.00 0.00 7.00 11.00 11.00 3.00 0.00 1.74 48.74

FY12 Budget $3,160,273 $1,002,975 $1,110,672 $506,430 $1,144,989 $171,300 $0 $7,096,639

1.00 0.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 1.00 0.00 2.00 3.00 0.00 1.00 1.00 0.00 7.00 11.00 11.00 3.00 0.75 2.49 50.24

FY12 Projected $3,173,438 $809,608 $1,089,636 $506,239 $1,137,059 $178,800 $0 $6,894,780

1.00 0.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 1.00 0.00 2.00 3.00 0.00 1.00 1.00 0.00 7.00 11.00 11.00 3.00 0.00 2.49 49.49

FY13 Requested $3,265,696 $980,842 $1,014,279 $526,490 $1,224,458 $201,538 $0 $7,213,303

1.00 0.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 1.00 0.00 2.00 3.00 0.00 1.00 1.00 0.55 7.00 11.00 11.00 3.00 0.00 1.66 49.21

0.55 (0.75) (0.83) (1.03)

$7,213,303 49.21

$ $116,664 (1.03)

Department Total Budget Request FTE's

Difference (FY12 Budget) Difference (FY12 $ % $ $105,423 3.3% $92,258 ($22,133) -2.2% $171,234 ($96,393) -8.7% ($75,357) $20,060 4.0% $20,251 $79,469 6.9% $87,399 $30,238 17.7% $22,738 $0 $0 $116,664 1.6% $318,523

Projected) % 2.9% 21.2% -6.9% 4.0% 7.7% 12.7% 4.6%

#DIV/0!

-100.0% -33.3% -2.1%

% 1.6% -2.1%

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Section 7: Special Revenue Funds


7: Special Revenue Funds

City of Lee’s Summit Annual Budget FY13

Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than expendable trust or major capital project) requiring separate accounting because of legal or regulatory provisions or administrative action. The City’s Special Revenue Funds are as follows: PARKS AND RECREATION SPECIAL REVENUE FUNDS: Park Board (Parks & Recreation) — Accounts for activities of the Park Board, who administers operations of all City parks. Senior Center (Gamber Center) — Accounts for the activities of the Gamber Community Center. Swimming Pool (Aquatics) — Accounts for the activities of the municipal swimming pool operation. Community Center — Accounts for the activities of the Legacy Park Community Center operation. Cemetery Trust — Accounts for plot and monument sales for perpetual care funding.

OTHER SPECIAL REVENUE FUNDS: Business and Industry Fund — Accounts for and distributes the proceeds from a 5% tax on certain gross receipts of hotels, motels, and similar places of business. CDBG Entitlement Fund — Accounts for Community Development Block Grant (CDBG) federal funding passed through to other agencies. Violence Against Women Grant Fund – Accounts for federal monies used for the protection of women.

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7: Special Revenue Funds

City of Lee’s Summit Annual Budget FY13

PARKS AND RECREATION DEPARTMENT SPECIAL REVENUE FUNDS The Parks and Recreation Department is structured within six programs: Administration, Planning and Development, Operations and Construction, Grounds Maintenance, Legacy Park, and Beautification Commission. Within these programs, the department administers eight funds: five Special Revenue Funds, two Capital Project Funds (greenway and Neighborhood Development), and one Enterprise Fund (Harris Park Community Center). Descriptions and budgets for the Capital Projects and Enterprise Funds may be found in their respective sections of this document. The special revenue funds of the Parks and Recreation Department include: Parks & Recreation, Gamber Center, Swimming Pool, Community Center, and Cemetery Trust Funds. They are accounted for as special revenue funds and utilize Generally Accepted Accounting Practice (GAAP) based budgeting. This requires that the modified accrual method is used to record revenues and expenditures. Revenues are recognized when susceptible (i.e. when they become measurable and available). Measurable means the amount of the transaction can be determined and available means collectible within the current period or soon enough thereafter to be used to pay liabilities when due. Revenues susceptible to accrual are property taxes and interest revenue. Admission fees, user charges, concession sales and miscellaneous revenue are not susceptible to accrual.

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City of Lee’s Summit Annual Budget FY13

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7: Special Revenue Funds

City of Lee’s Summit Annual Budget FY13

* Note: Harris Park Recreation Center is categorized as an enterprise fund. More detail can be found in subsequent pages.

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7: Special Revenue Funds

City of Lee’s Summit Annual Budget FY13

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7: Special Revenue Funds

City of Lee’s Summit Annual Budget FY13

PARKS AND RECREATION SPECIAL REVENUE FUND The Parks & Recreation Fund is used to account for the maintenance of 28 municipal parks, which include recreational facilities for softball, baseball, soccer, tennis, picnics, walking/jogging, handball/racquetball, basketball and volleyball. Numerous playgrounds and all-purpose open space are also available to the citizens of Lee's Summit. The primary source of revenue is a 0.1595 cent property tax levied to support park operations. Five divisions are represented in this fund including: 

Administration – this division provides leadership, coordination and support services including marketing, financial oversight, and overall support for the Parks and Recreation Board.

Park Operations and Construction – this division provides maintenance of park grounds, equipment, buildings, special facilities, and construction and renovation of neighborhood parks. Neighborhood park planning and development services and construction are included in this program.

City Grounds and Facilities Management – this program accounts for costs related to contracting with the City for turf and landscape maintenance of public buildings, medians, city parking lots, and islands.

Legacy Park Management – this program provides maintenance for Legacy Park grounds, ball fields, equipment, concession buildings, pump house, lake and irrigation.

Beautification Commission – this program accounts for costs associated with staff support and projects for the activities of the Beautification Commission.

The Parks & Recreation Fund is a special revenue fund and utilizes Generally Accepted Accounting Principles (GAAP) based budgeting. This requires that the modified accrual method is used to record revenues and expenditures. Revenues are recognized when susceptible to accrual (i.e. when they become measurable and available). Measurable means the amount of the transaction can be determined and available means collectible within the current period or soon enough thereafter to be used to pay liabilities when due.

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7: Special Revenue Funds

City of Lee’s Summit Annual Budget FY13

Parks and Recreation FY13 Goals and Objectives

Fund Overview: The Parks and Recreation Department operates with a fund budget of $3.1 million and twenty-four (24) full time employees. The department operates with five (5) programs: Administration, Parks Planning, Development, Operations and Construction, Grounds Maintenance, Legacy Park, and Beautification Commission. The department utilizes many part-time seasonal employees and numerous contractors on construction projects and maintenance of the parks as well. LS360 or CC Goal Tie-in*

Goals & Objectives: ADMINISTRATION The Administration division provides leadership, analysis, coordination, financial and patron support services for the divisions of the department. Marketing efforts for the department are also coordinated through the Administration section. Customer service, budget and accounting services, and support to the Parks and Recreation Board of Directors are also functions of this section. Goal: Provide pleasant and prompt service to patrons via telephone, personal appearance, and mail/fax providing activity registrations, department information, and facility reservations. Goal: Oversee the department budget preparation and financial status. Objective: 

Prepare the annual budget in accordance with departmental policies and procedures and those extended by the Finance Department for the City Council review process. 

Train division managers on budget process and involve them in compiling the data to produce a comprehensive budget.

Goal: Maintain management information and telecommunications systems. Objective: 

Coordinate ongoing staff training and ensure the integrity of the park management software data.

Goal: Provide Marketing, Human Resource, and clerical support to all divisions and the Parks Board.

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7: Special Revenue Funds

City of Lee’s Summit Annual Budget FY13

PARK PLANNING AND DEVELOPMENT The Parks Planning and Development Section is responsible for the acquisition and planning of neighborhood parks and greenways, as well as the development of Legacy Park. Goal: Continue growth management and park planning with comprehensive master plan development as well as focus on sustainability and trend and grant research. Objectives: 

Continue to use a monthly and daily schedule for facility availability and fill all available space with leagues, programs, rentals, and special events. Ensure all activities have completed facility reservation permit paperwork.

Develop exciting and entertaining recreational programs that are accessible to all patrons.

Work with other LSPR staff to ensure programs are held in a suitable location.

Inspect the building annually to insure that it can be used by all populations.

PARK CONSTRUCTION AND OPERATIONS The Park Construction and Operations division is responsible for the maintenance, repair, and construction of park buildings, grounds and equipment. Parks Operations also oversees operations of the Lee’s Summit Historical Cemetery. This includes record keeping; grave sales; monument sales and grounds maintenance.

Goal: Provide turf, tree, shrub and flower maintenance of park grounds. Maintain Park grounds so that they are free of trash or other material that would detract from their intended purpose.

Facilitate all grounds maintenance services in all City parks.

Goal: Provide routine playground maintenance to insure safety and accessibility.

Inspect all playground areas weekly April-September and monthly October-March and perform repairs and replacements as needed.

Goal: Construct and or renovate one neighborhood park per year.

Perform analysis of sites for potential usage as parks as well as cost estimates for acquisition and development.

Manage construction (contractual and in-house) to build one neighborhood park. 

Lea McKeighan Park (Renovation of South side and to Sand Volleyball on North side), Harris Park (Shade over Playground and Shelter Replacement). General reconstruction of park amenities as needed.

Goal: Perform annual trail maintenance.

Repair asphalt trails as needed annually.

Repair or replace chip trails as needed annually.

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Goal: Provide landscape services to City departments through an MOU.

Provide maintenance and installation of Christmas lights and ground displays in the Central Business District including trees located in Station Park, public buildings and ROW.

LEGACY PARK This program provides maintenance for Legacy Park grounds, athletic fields, equipment, concession buildings, pump house, lake and irrigation.

Goal: Provide turf maintenance of park grounds and athletic fields.

Supervise mowing and trimming of medians, right of way areas and the Legacy Park Community Center on a seven to ten day schedule from April through November. Monitor mowing of athletic fields and maintenance of venue areas by the sports associations. Perform soil testing, fertilization, seeding, and aeration of all athletic turf areas. Complete continuous inspection of turf areas to determine stress areas and diseases. Program irrigation of athletic fields. Maintenance and repair of irrigation system

BEAUTIFICATION COMMISSION The Beautification Commission is dedicated to ensuring a beautifully landscaped environment, created with conservation in mind that reflects our civic pride and welcomes visitors and new businesses to our unique city. The Commission was established in the enabling resolution by City Council in May, 2001 is to:  Promote the overall image and aesthetics of the community;  Promote civic pride through beautification projects;  Provide an avenue for citizens to work together on beautification projects.

Significant Changes/Initiatives: 

Administration – Increase of $6,500 for Accreditation and $5,600 for Friends of the Parks quarterly events

Park Operations – Reduction in headcount for the Superintendent of Park Planning and Development. Expansion items totaling $103,300 include: Security cameras and recorder at the Park Construction and Operations Center, the replacement of drinking fountains, shade over the playground at Harris Park, replacement of the shelter at Harris Park and a Park Master Plan update.

Legacy Park – Expansion items totaling $137,000 include: Asphalt repair on Legacy Park Drive, trash bin enclosures at the Softball and Baseball venues, and shade covers over the bleachers at the Baseball and Softball venues.

Beautification Commission – Budget includes $15,000 to rebuild the planter boxes and fountain at 4th and Main in downtown.

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Performance Measurements

FY11

FY12

FY13

Coordinate mowing and turf maintenance (fertilizer, herbicide, etc) at all Parks and Grounds Maintenance locations

100%

100%

100%

# of flex memberships billed per year

52,657

57,112

n/a

$ amount of flex memberships billed per year

$845,811

$961,436

n/a

Average monthly billing processed

$70,484

$80,120

n/a

Revenue from shelter rentals

$21,490

$21,000

$23,500

Perform park and trail inspections as scheduled

100%

100%

100%

Perform playground equipment safety inspections as scheduled

100%

100%

100%

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Parks and Recreation FY13 Fund Budget Summary Revenue Taxes Penalty/Interest Contributions Interest Services Miscellaneous Interfund Transfers In Revenue8 Revenue9 Revenue10 Fund Total

Expenses Personal Services Supplies Other Services Maintenance & Repairs Utilities Fuel & Lubricant Capital Outlay Reimbursement-Interfund Svcs Fund Total

FY11 Actual $2,905,887 $24,130 $38,329 $3,856 $12,728 $71,714 $64,693 $0 $0 $0 $3,121,337

FY12 Budget $2,896,892 $30,250 $37,800 $2,000 $5,500 $40,700 $92,089 $0 $0 $0 $3,105,231

FY12 FY13 Projected Requested $2,896,892 $2,915,780 $24,250 $24,250 $64,000 $62,000 $2,000 $2,000 $5,500 $5,500 $53,525 $43,500 $92,089 $92,317 $0 $0 $0 $0 $0 $0 $3,138,256 $3,145,347

Difference (FY12 Budget) Difference (FY12 Projected) $ % $ % $18,888 0.7% $18,888 0.6% ($6,000) -19.8% $0 $24,200 64.0% ($2,000) -3.2% $0 $0 $0 $0 $2,800 6.9% ($10,025) -23.0% $228 0.2% $228 0.2% $0 $0 $0 $0 $0 $0 $40,116 1.3% $7,091 0.2%

FY11 Actual $1,812,425 $193,992 $494,070 $418,091 $59,195 $53,913 $70,912 -$167,295 $2,935,303

FY12 Budget $1,851,606 $249,532 $475,333 $489,056 $70,833 $47,975 $107,000 -$185,339 $3,105,996

FY12 FY13 Projected Requested $1,695,714 $1,822,402 $240,098 $259,940 $470,373 $505,651 $480,199 $511,374 $69,698 $65,817 $47,475 $56,525 $107,000 $112,000 -$185,339 -$189,283 $2,925,218 $3,144,426

Difference (FY12 Budget) Difference (FY12 $ % $ ($29,204) -1.6% $126,688 $10,408 4.2% $19,842 $30,318 6.4% $35,278 $22,318 4.6% $31,175 ($5,016) -7.1% ($3,881) $8,550 17.8% $9,050 $5,000 4.7% $5,000 ($3,944) 2.1% ($3,944) $38,430 1.2% $219,208

Full Time Equivalents (FTE's) Position Titles Administrator Supt of Administration Accounting Assistant Marketing Coordinator Admin Services Coordinator Service Representative II Supt of Park Operations Supt of Park Construction Supt of Planning & Dev Asst. Supt of Planning & Dev Supervisor of Cemetery & Grounds Maintenance Supervisor-Parks Legacy Park Supervisor Master Park Specialist Senior Park Specialist Skilled Park Specialist Fund Total

1.00 1.00 1.00 0.95 1.00 1.00 1.00 1.00 1.00 1.00 0.50 1.00 1.00 4.00 5.50 3.00 24.95

1.00 1.00 1.00 0.95 1.00 1.00 1.00 1.00 1.00 1.00 0.50 1.00 1.00 4.00 5.50 3.00 24.95

1.00 1.00 1.00 0.95 1.00 1.00 1.00 1.00 1.00 1.00 0.50 1.00 1.00 4.00 5.50 3.00 24.95

1.00 1.00 1.00 0.95 1.00 1.00 1.00 1.00 0.00 1.00 0.50 1.00 1.00 4.00 5.50 3.00 23.95

(1.00) (1.00)

Revenues $3,145,347 Expenditures $3,144,426 FTE's 23.95

$ $40,116 $38,430 (1.00)

Fund Total Budget Request

Projected) % 7.0% 7.6% 7.0% 6.1% -5.9% 16.0% 4.5% 2.1% 7.5%

-100.0%

-4.0%

% 1.3% 1.2% -4.0%

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GAMBER CENTER FUND The Gamber Center is designed to meet the recreational needs of the 50+ community. The facility also serves the community at large and consists of a ballroom (banquet seating for 200), bistro, billiards room, dry craft room, wet craft room, fitness center, aerobics studio, classroom (seating 25), computer lab (seating 12), gift shop and full kitchen. The design of the facility allows for flexibility in programming to accommodate new trends and technology. Participants will also enjoy outdoor amenities including a gazebo, raised planting beds, a walking path with 9 pieces of fitness equipment, outdoor seating for the bistro, and a manicured lawn for outdoor activities. The fund is a special revenue fund and utilizes Generally Accepted Accounting Practice (GAAP) based budgeting. This requires that the modified accrual method is used to record revenues and expenditures. Revenues are recognized when susceptible to accrual (i.e. when they become measurable and available). Measurable means the amount of the transaction can be determined and available means collectible within the current period or soon enough thereafter to be used to pay liabilities when due.

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Gamber Center FY13 Goals and Objectives

Fund Overview: The Gamber Center began operations in June 2008 and is designed to meet the recreational needs of the 50+ community. The 18,000 square foot facility also serves the community at large and consists of a ballroom (banquet seating for 200), bistro, billiards room, dry craft room, wet craft room, fitness center, aerobics studio, classroom (seating for 25), computer lab (seating for 12), gift shop and full kitchen. The design of the facility allows for flexibility in programming to accommodate new trends and technology. Participants also enjoy outdoor amenities including a gazebo, raised planting beds, a walking path with 9 pieces of fitness equipment, outdoor seating for the bistro, and a manicured lawn for outdoor activities. Facility operations are funded by user fees, rentals and a portion of the sales tax revenues (maximum $175,000 annually). LS360 or CC Goal Tie-in*

Goals & Objectives: Goal: Maintain a facility that ensures the safety, comfort and security of all users. Objectives: 

Ensure that adequate staff and volunteers are hired, trained and supervised to perform all tasks assigned in a customer oriented and professional manner.

Supervise all activities conducted in the facility and ensure that all rules of conduct are followed.

Communicate all problems and important information to the Superintendent of Recreation Services on a patron comment form.

Monitor both interior and exterior building conditions to ensure the safety of our participants.

Review and modify annually all operational plans and procedures.

Goal: Ensure the facility and equipment is in good working condition. Objective: 

Monitor the condition of the facility and equipment with daily inspections and testing.  Correct any problems immediately or prepare a work order to have the situation corrected.  Organize and store equipment for safety and access.

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Goal: Operate the facility to ensure it does not exceed the $175,000 subsidy. Objective: 

Minimize utility consumption without sacrificing participant comfort.

Determine the costs of operation by week, day, hour, and by room.

Consider the options of leasing the kitchen or starting our own catering business.

Provide fitness programming to enhance participation and revenue.

Provide rental opportunities for meetings, conferences, and receptions in the multi-purpose room.

Monitor facility operations with weekly and bi-weekly financial reports that track both revenue and expense.

Goal: Ensure the facility is accessible to everyone. Objectives: 

Use a monthly and daily schedule for availability of the facility and fill all available space with programs, rentals, and special events. Ensure all activities have completed facility reservation permit paperwork.

Develop exciting and entertaining recreational programs that are accessible to all patrons.

Work with other LSPR staff to ensure programs are held in a suitable location.

Goal: Provide a daily meal program that covers 100% of the costs. Objective: 

Review the menu monthly to determine most popular meals

Maximize rentals and programming prior to and immediately after the lunch hour to encourage participation

Promote catering options to groups that utilize the facility

Continue to offer the Friday Brunch option

Significant Changes/Initiatives: 

Added a Monday/Friday brunch

Added 7 one-act plays that are paired with lunch

Added weekly Billiards Tournaments

Added more fee-based fitness classes

A fee for non-fitness patrons under 50 has been implemented

The feasibility of leasing the kitchen space or starting an in-house catering business will be examined

There is an expansion request for $5,000 to install track lighting in the hallway.

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Performance Measurements

FY11

FY12

FY13

Cost recovery % including the annual subsidy

111.75%

114.06%

110.88%

Cost recovery % excluding the annual subsidy

65.68%

67.17%

66.19%

Increase cost recovery percentage (excluding the subsidy from the sales tax revenues) each year. Goal of the facility is to obtain 100% cost recovery without the annual subsidy of $175,000.

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Gamber Center FY13 Fund Budget Summary Revenue Activity Fees User Charges Rentals Interest on Investments Miscellaneous Transfer from Other Funds Fund Total

Expenses Personal Services Supplies Other Services Maintenance & Repairs Utilities Fund Total

Full Time Equivalents (FTE's) Position Titles Asst Administrator of P&R Supt. of Recreation Services Manager Custodian Fund Total

FY11 Actual $76,421 $2,681 $120,110 $637 $24,664 $157,500 $382,013

FY12 Budget $62,497 $4,120 $146,821 $900 $27,770 $175,000 $417,108

FY12 Projected $81,048 $2,899 $141,250 $600 $24,892 $175,000 $425,689

FY13 Requested $85,151 $3,060 $140,380 $900 $29,670 $175,000 $434,161

Difference (FY12 Budget) Difference (FY12 $ % $ $22,654 36.2% $4,103 ($1,060) -25.7% $161 ($6,441) -4.4% ($870) $0 $300 $1,900 6.8% $4,778 $0 $0 $17,053 4.1% $8,472

Projected) % 4.8% 5.3% -0.6% 33.3% 16.1%

FY11 Actual $205,333 $23,097 $32,937 $37,341 $43,132 $341,840

FY12 Budget $230,233 $23,022 $43,282 $34,389 $46,921 $377,847

FY12 Projected $229,029 $21,577 $43,407 $35,269 $43,927 $373,209

FY13 Requested $234,990 $28,823 $43,950 $37,250 $46,548 $391,561

Difference (FY12 Budget) Difference (FY12 $ % $ $4,757 2.1% $5,961 $5,801 25.2% $7,246 $668 1.5% $543 $2,861 8.3% $1,981 ($373) -0.8% $2,621 $13,714 3.6% $18,352

Projected) % 2.5% 25.1% 1.2% 5.3% 5.6% 4.9%

0.05 0.00 1.00 1.00 2.05

0.00 0.10 1.00 1.00 2.10

0.00 0.10 1.00 1.00 2.10

0.00 0.15 1.00 1.00 2.15

0.05 0.05

$434,161 $391,561 2.15

$ $17,053 $13,714 0.05

Fund Total Budget Request Revenues Expenditures FTE's

2.0%

50.0%

2.4%

% 4.1% 3.6% 2.4%

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SUMMIT WAVES AQUATIC CENTER FUND Summit Waves Aquatic Park is open from Memorial Day weekend through Labor Day and is located in Harris Park. The community wide family aquatics center contains a 6 lane, 25 yard lap pool with 2 diving boards, a zero depth entry pool with large play feature designed for toddlers, a 900+ foot action river, 1 open flume slide that can be used as a body slide or can be used to ride a single or double inner tube, and a closed flume body slide. Participants will also enjoy amenities including shade structures, lounges, family changing rooms, men’s and women’s locker rooms and a food and beverage operation that will offer items such as value meals, candy, drinks, breakfast items, salads and items from the grill. The Aquatics Fund is a special revenue fund and utilize Generally Accepted Accounting Principles (GAAP) based budgeting. This requires that the modified accrual method is used to record revenues and expenditures. Revenues are recognized when susceptible to accrual (i.e. when they become measurable and available). Measurable means the amount of the transaction can be determined and available means collectible within the current period or soon enough thereafter to be used to pay liabilities when due.

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Summit Waves Aquatics Center FY13 Goals and Objectives

Fund Overview: Summit Waves Aquatic Center is open from Memorial Day weekend through Labor Day (with the exception of when Lee’s Summit R-7 is in session) and is located at Harris Park. The community wide family aquatics center contains a 6 lane, 25 yard lap pool with 2 diving boards, a children’s pool with large play feature designed for toddlers, a 900+ foot action river, 1 closed flume slide used to ride a single inner tube, and a closed flume body slide. Participants also enjoy amenities including shade structures, lounges, a birthday party area, family changing rooms, men’s and women’s locker rooms and a food and beverage operation that offers items such as value meals, candy, drinks, salads and items from the grill. This facility provides swim lessons, pool parties, public swim times, a swim team and private pool rentals for our patrons. LS360 or CC Goal Tie-in*

Goals & Objectives: Goal: Operate a facility that is safe for patrons and employees and maintains a decorum that is conducive to patron enjoyment. Objectives: 

Provide supervision for all programs and activities conducted in the facility and ensure all rules of conduct are followed.  The supervisor will record all problems and patron comments on a patron comment form and forward it to the Superintendent of Recreation Services.  Ensure that adequate staff are hired, trained on the rules of conduct, on duty, and aggressively supervised to maintain a safe swimming environment.

Review sections of the Emergency Operations Manual at each monthly staff meeting.

Goal: Maintain a clean facility at all times. Objective: 

Ensure that adequate staff are hired, trained and on duty to perform all duties deemed necessary to keep the facility clean and safe at all times.  Provide daily, weekly and monthly opening and closing schedules to ensure facility cleanliness and safety.  Organize and store equipment for safety and access.

Goal: Ensure the facility contains equipment that is safe and in good working order. Objective:  Inspect the condition of the facility and equipment through daily inspection and correct any problem immediately or prepare a work order for future corrections.  Complete a thorough inspection of the facility and equipment prior to opening.  Correct any problems that are noted. 

Complete end of season inspection of facility and equipment and address concerns prior to opening the next season.

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Goal: Generate revenue necessary to pay for all operational costs. Objectives: 

Establish fees that are competitive with surrounding communities and relative to the cost of operation.  Determine the costs of operation per week, day, and/or by activity to provide a database for fee assessments.

Manage operational expenses in order to attain full cost recovery.  Manage inventory by monitoring daily and keeping a written record.  Track utility consumption on a monthly basis.  Monitor payroll several times weekly.  Monitor facility operation with weekly and bi-weekly executive summaries that track revenues and expenses.

Goal:

Maximize full use of the facility. Objective: 

Program the maximum use of the facility through swim lessons, public swim times, programs, rentals, and special events.

Significant Changes/Initiatives: 

Revenue-Gate Receipts - The Gate Receipts for FY13 are anticipated to be higher from additional special events (Teen Night and Family Night) and the discontinuation of the "Beat the Heat" discount.

Revenue-Concessions - Beginning with the summer 2012 season, a new coupon program will be offered to both single visit patrons and season pass holders. The single visit patrons will receive a $1.00 off coupon and each season pass holder will receive a $5.00 off coupon book. The coupons can be redeemed in the concession area for certain products. The program anticipates additional net revenue of approximately $4,000.

Personal Services and Fringes - The FY13 budget includes the hiring of a full-time Aquatics Coordinator (60% allocated to this facility). Also, the allocation of the Superintendent of Recreation has been reduced from 40% to 35% for this facility.

Personal Services and Fringes - Additionally, the FY13 budget assumes all operations of the Summit Waves facility will be handled by LSPR staff. For the past few years, a majority of the pool management has been outsourced and reflected in Professional Fees (Other Services). Therefore, Salaries-Part Time and the related payroll taxes are approximately $285,000 higher compared to the prior years. The offset is in Professional Fees (Other Services).

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Performance Measurements

FY11

FY12

FY13

43,005

46,842

44,808

2,334

2,267

1,380

Single Visits-Resident and Non-resident (2008–13,345*; 2009–36,773; 2010–44,433) *facility open partial summer Teen Night/Family Night Visits (2008–370*; 2009–1,055; 2010–2,396) *facility open partial summer

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Summit Waves Aquatics Center FY13 Fund Budget Summary Revenue

FY11 Actual $488,539 $377 $12,018 $85,658 $6,015 $592,607

FY12 Budget $571,139 $400 $20,165 $94,843 $5,042 $691,589

FY12 Projected $518,908 -$35 $13,430 $88,462 $3,878 $624,643

FY13 Requested $565,227 $400 $13,350 $109,341 $4,517 $692,835

Difference (FY12 Budget) Difference (FY12 Projected) $ % $ % ($5,912) -1.0% $46,319 8.2% $0 $435 108.8% ($6,815) -33.8% ($80) -0.6% $14,498 15.3% $20,879 19.1% ($525) -10.4% $639 14.1% $1,246 0.2% $68,192 10.9%

Personal Services Supplies Other Services Maintenance & Repairs Utilities Fund Total

FY11 Actual $69,194 $78,812 $349,279 $44,041 $66,215 $607,541

FY12 Budget $79,225 $77,589 $372,751 $34,322 $64,480 $628,367

FY12 Projected $81,845 $77,502 $346,700 $92,944 $58,564 $657,555

FY13 Requested $394,494 $103,622 $48,392 $42,442 $66,802 $655,752

Difference (FY12 Budget) Difference (FY12 Projected) $ % $ % $315,269 397.9% $312,649 79.3% $26,033 33.6% $26,120 25.2% ($324,359) -87.0% ($298,308) -616.4% $8,120 23.7% ($50,502) -119.0% $2,322 3.6% $8,238 12.3% $27,385 4.4% ($1,803) -0.3%

Revenues less Expenses

($14,934)

$63,222

Activity Fees Interest on Investments Rentals User Chgs - Concession Miscellaneous Fund Total

Expenses

Full Time Equivalents (FTE's) Position Titles Asst Administrator of P&R Supt of Recreation Maintenance Supervisor Aquatics Coordinator Fund Total

0.15 0.30 0.50 0.00 0.95

0.15 0.40 0.50 0.00 1.05

($32,912)

0.15 0.40 0.50 0.00 1.05

$37,083

0.15 0.35 0.50 0.60 1.60

Fund Total Budget Request Revenues Expenditures FTE's

$692,835 $655,752 1.60

(0.05) 0.60 0.55

$ $1,246 $27,385 0.55

-12.5% #DIV/0! 52.4%

% 0.2% 4.4% 52.4%

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LEGACY PARK COMMUNITY CENTER FUND The Community Center at Legacy Park opened in December 2003 and is approximately 58,000 square feet. The facility offers a fitness area with various fitness equipment, elevated running track, gymnasium (2 basketball or volleyball courts), 2 racquetball courts, an aerobics/fitness room, a natatorium with various aquatic features, a child care area, catering kitchen and multi-purpose activity rooms. The Center offers single visit passes, annual memberships, and Flex (monthly installment) memberships. Also available is a Passport membership which allows reciprocal use of Gamber Center and Legacy Park Community Center. Other fee based programs such as swim lessons, massage therapy, instructional and recreational opportunities for the multigenerational population are also available. A teen summer day camp is also offered at this facility. The strategic financial goal is to attain 100% operational cost recovery for the facility. The facility is funded by user fees, facility rentals and memberships. The fund is a special revenue fund and utilizes Generally Accepted Accounting Practice (GAAP) based budgeting. This requires that the modified accrual method is used to record revenues and expenditures. Revenues are recognized when susceptible to accrual (i.e. when they become measurable and available). Measurable means the amount of the transaction can be determined and available means collectible within the current period or soon enough thereafter to be used to pay liabilities when due.

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Legacy Park Community Center FY13 Goals and Objectives

Fund Overview: The Community Center at Legacy Park opened in December 2003 and is approximately 58,000 square feet. The facility offers a fitness area with various fitness equipment, elevated running track, gymnasium (2 basketball or volleyball courts), 2 racquetball courts, an aerobics/fitness room, a natatorium with various aquatic features, a child care area, catering kitchen and multi-purpose activity rooms. The Center offers single visit passes, annual memberships and Flex (monthly installment) memberships. Also available is a Passport membership which allows reciprocal use of Gamber Center and Legacy Park Community Center. Other fee based programs such as swim lessons, massage therapy, instructional and recreational opportunities for the multigenerational population are also available. A teen summer day camp is also offered at this facility. The strategic financial goal is to attain 100% operational cost recovery for the facility. The facility is funded by user fees, facility rentals and memberships. LS360 or CC Goal Tie-in*

Goals & Objectives: Goal: Maintain a facility that ensures the safety, comfort and security of all users. Objectives: 

Ensure adequate staff is hired, trained and supervised to perform all tasks assigned in a customer oriented and professional manner. 

Retain 60% of skilled, conscientious, caring staff to administer the facility programs.

Supervise all activities conducted in the facility and Ensure all rules of conduct are followed.

Communicate all problems and important information to the Superintendent of Recreation Services on a patron comment form.

Monitor exterior building conditions to ensure the safety of our participants.

Review and modify annually all operational plans and procedures.

Provide quality child care for patrons.

Review sections of the Emergency Operations Manual at each monthly staff meeting.

Goal: Ensure the facility and equipment is in good working condition. Objective: 

Monitor the cleaning of the facility with daily inspections and correct deficiencies immediately. 

Correct any problems immediately or prepare a work order to have the situation corrected.

Organize and store equipment for safety and access.

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Goal: Operate the facility at 100% operational cost recovery. Objective: 

Establish membership rates that are competitive and relative to the cost of operation of the facility. Provide single visit and annual rates that provide the best price possible.

Implement a marketing campaign annually to include community appreciation days.

Minimize utility consumption without sacrificing participant comfort.

Determine the costs of operation by week, day, hour, and by court and room.

Provide Fitness programming to enhance memberships.

Provide Aquatic programming to expand and enhance memberships and encourage attendance.

Provide rental opportunities for meetings, conferences, birthday parties and receptions in the multi-purpose room

Market packages to more diversified outlets.

Market facilities to local businesses.

Market facility to local hotel/motels.

Meet weekly with aquatic management company to review operations and concerns and correct if necessary. 

Monitor pool usage and patron desires to satisfy majority and enhance participation.

Monitor facility operations with weekly and bi-weekly executive summaries that track both revenue and expense.

Goal: Ensure the facility is accessible to everyone. Objectives: 

Continue to use a monthly and daily schedule for facility availability and fill all available space with leagues, programs, rentals, and special events. Ensure all activities have completed facility reservation permit paperwork.

Develop exciting and entertaining recreational programs that are accessible to all patrons.

Work with other LSPR staff to ensure programs are held in a suitable location.

Inspect the building annually to insure that it can be used by all populations.

Significant Changes/Initiatives:

The facility will continue to offer the RevUp Community and Corporate Wellness Program to the public with corporate sponsorships and revenue generated from participation.

Should grants become available; a childhood obesity program within RevUp will also be offered to the public.

Expansion items include the replacement of numerous pieces of cardiovascular equipment (2 Upright Bikes, 2 Treadmills, and 4 Recumbent Bikes), replacement of lobby furniture, and repairs to the roof.

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Performance Measurements

FY11

FY12

FY13

Cost recovery %

111.35%

105.56%

104.26%

Projected Fund Balance at Year-End

$106,742

$204,850

$285,296

Operate the facility at 100% cost recovery. Also, maintain a fund balance of 10% of operating expenditures (Goal $150,000)

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Legacy Park Community Center FY13 Fund Budget Summary Revenue Activity Fees Contributions Interest Rentals User Chgs-Concession Miscellaneous Interfund Transfers Fund Total

Expenses Personal Services Supplies Other Services Maintenance & Repairs Utilities Capital Outlay Fund Total

Full Time Equivalents (FTE's) Position Titles Asst Administrator of P & R Supt of Recreation LPCC Manager Recreation Supervisor Maintenance Supervisor Maintenance Specialist Service Representative Aquatics Coordinator Fund Total

FY11 Actual $1,483,192 $0 -$265 $129,264 $7,759 $37,766 $0 $1,657,716

FY12 Budget $1,480,385 $259,625 $0 $155,925 $10,690 $14,964 $24,000 $1,945,589

FY12 FY13 Projected Requested $1,561,245 $1,592,866 $135,000 $197,500 $0 $0 $116,919 $134,455 $7,190 $8,949 $17,921 $12,843 $24,000 $24,000 $1,862,275 $1,970,613

Difference (FY12 Budget) Difference (FY12 Projected) $ % $ % $112,481 7.6% $31,621 2.0% ($62,125) -23.9% $62,500 31.6% $0 $0 ($21,470) -13.8% $17,536 13.0% ($1,741) -16.3% $1,759 19.7% ($2,121) -14.2% ($5,078) -39.5% $0 $0 $25,024 1.3% $108,338 5.8%

FY11 Actual $784,833 $78,799 $303,718 $99,114 $222,262 $0 $1,488,726

FY12 Budget $968,834 $118,707 $400,842 $112,334 $246,221 $53,379 $1,900,317

FY12 FY13 Projected Requested $868,260 $925,908 $110,804 $128,281 $351,170 $402,915 $119,517 $93,249 $226,791 $235,401 $87,625 $104,413 $1,764,167 $1,890,167

Difference (FY12 Budget) Difference (FY12 Projected) $ % $ % ($42,926) -4.4% $57,648 6.2% $9,574 8.1% $17,477 13.6% $2,073 0.5% $51,745 12.8% ($19,085) -17.0% ($26,268) -28.2% ($10,820) -4.4% $8,610 3.7% $51,034 95.6% $16,788 16.1% ($10,150) -0.5% $126,000 7.1%

0.25 0.40 1.00 1.00 1.00 1.00 2.00 0.00 6.65

0.25 0.50 1.00 1.00 1.00 1.00 2.00 0.00 6.75

0.25 0.50 1.00 1.00 1.00 1.00 2.00 0.00 6.75

0.25 0.50 1.00 1.00 1.00 1.00 2.00 0.40 7.15

Fund Total Budget Request Revenues $1,970,613 Expenditures $1,890,167 FTE's 7.15

0.40 0.40

$ $25,024 ($10,150) 0.40

#DIV/0! 5.9%

% 1.3% -0.5% 5.9%

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CEMETERY TRUST FUND The Cemetery Trust Fund was established to account for plot, niche and monument sales and to provide funding for the perpetual care of the Lee’s Summit Historical Cemetery. The Parks and Recreation Department oversees and maintains the city cemeteries on behalf of the City of Lee's Summit. The Cemetery Trust fund is a special revenue fund and utilize Generally Accepted Accounting Principles (GAAP) based budgeting. This requires that the modified accrual method is used to record revenues and expenditures. Revenues are recognized when susceptible to accrual (i.e. when they become measurable and available). Measurable means the amount of the transaction can be determined and available means collectible within the current period or soon enough thereafter to be used to pay liabilities when due.

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Cemetery FY13 Goals and Objectives

Fund Overview: Provide interment services for Lee’s Summit residents by overseeing the care of the Lee’s Summit Historical Cemetery and Howard Cemetery.

LS360 or CC Goal Tie-in*

Goals & Objectives: Goal: Provide Sexton services for the Lee’s Summit Cemetery. Objectives: 

Provide services for burials.  Grave sales, grave openings, updating of burial records and inventory, monument sales and installation, genealogy information and flagging for monuments.

Provide adequate accommodation for patrons of the cemetery office to assist with service and sales opportunities.

Provide sensitive and caring service to cemetery patrons.

Ongoing updating of the cemetery operations manual.

Update annual agreement with Public Works for cemetery services.

Ongoing updating of the burial map and interment directory.

Continue to update historic walking tour using the message board, locator maps, and brief histories of early settlers of the Lee’s Summit area.

Ongoing monthly updating of the Cemetery web page including fees, regulations, history of the Cemetery and the interactive map to facilitate location of owners, burials, veterans and available grave spaces for sale.

Goal: Provide grounds maintenance for the Lee’s Summit Cemetery and Howard Cemetery. Objectives: 

Schedule the contract company to mow and trim Cemetery turf an average of every 7 to10 days April through October.

Tamp, level and seed and straw grave spaces as needed.

Trim trees, shrubs and evergreens as needed.

Remove overgrown or dead trees and shrubs

Apply pre-emergent, broadleaf weed control and fertilizer once a year.

Minor stone and vase maintenance when damage occurs through normal operations.

Continue tree plantings to enhance the beauty of the cemetery.

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Goal: Increase revenue for the trust fund. Objective: 

Update the financial plan.  Revise projections to reflect growth/losses for the next ten years.

Continue to update the local pricing survey for potential rate increase.  Contact local area cemeteries for pricing structure for like services offered.

Continue to review opportunities for increased revenue through addition of grave spaces and rate increases yearly (grave space sales, grave openings, monuments and flagging of monuments and monument footings).

Provide columbarium niche wall for cremations.

Completed revestment of 750 graves April 2010.

Goal: Provide management for the Cemetery operation. Objectives: 

Review database and make necessary changes or adjustments to data to increase service and accessibility.

An updated version of the CIMS software has been installed, increasing our report writer capabilities.

Provide detailed accounting of tasks with a daily log.

Prepare a business/financial plan.

Significant Changes/Initiatives: 

Schedule of Fees – Increase in price for new columbarium ($2,000 for single), additional service for columbarium opening ($300), and additional service for scatter garden cremation dispersal ($300).

Performance Measurements

FY11

FY12

FY13

Coordinate mowing at both Cemeteries

100%

100%

100%

Perform turf maintenance (fertilizer, herbicide, etc.) at both Cemeteries

100%

100%

100%

Perform inspection of signage, asphalt, fencing and gravesites at both Cemeteries

100%

100%

100%

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Cemetery FY13 Fund Budget Summary Revenue Interest on Investments Services Property Sales Miscellaneous Contributions Fund Total Expenses Personal Services Supplies Other Services Maintenance & Repairs Utilities Fuel & Lubricant Capital Outlay Transfer to Parks Fund Fund Total

FY11 Actual $7,141 $67,778 $155,065 $1,452 $100 $231,536

FY12 Budget $2,500 $108,820 $177,860 $0 $750 $289,930

FY12 Projected $5,000 $79,210 $161,060 $0 $750 $246,020

FY13 Requested $8,250 $88,216 $170,235 $0 $750 $267,451

Difference (FY12 Budget) Difference (FY12 $ % $ $5,750 230.0% $3,250 ($20,604) -18.9% $9,006 ($7,625) -4.3% $9,175 $0 $0 $0 $0 ($22,479) -7.8% $21,431

FY11 Actual $65,225 $41,802 $66,711 $22,608 $5,144 $1,436 $0 $23,197 $0 $226,123

FY12 Budget $67,434 $69,017 $66,869 $36,812 $5,596 $1,650 $39,500 $28,550 $0 $315,428

FY12 Projected $68,321 $40,127 $62,109 $34,357 $5,596 $1,500 $37,500 $28,550 $0 $278,060

FY13 Requested $70,908 $55,322 $63,462 $19,290 $5,846 $1,950 $0 $21,657 $0 $238,435

Difference (FY12 Budget) Difference (FY12 Projected) $ % $ % $3,474 5.2% $2,587 3.6% ($13,695) -19.8% $15,195 27.5% ($3,407) -5.1% $1,353 2.1% ($17,522) -47.6% ($15,067) -78.1% $250 4.5% $250 4.3% $300 18.2% $450 23.1% ($39,500) -100.0% ($37,500) #DIV/0! ($6,893) -24.1% ($6,893) -31.8% $0 $0 ($76,993) -24.4% ($39,625) -14.3%

Full Time Equivalents (FTE's) Position Titles Supr of Cemetery & Grounds Maint Senior Park Specialist

0.50 0.50

0.50 0.50

0.50 0.50

0.50 0.50

Fund Total

1.00

1.00

1.00

1.00

Fund Total Budget Request

Projected) % 39.4% 10.2% 5.4%

8.7%

-

$

%

Revenues

$267,451

($22,479)

-7.8%

Expenditures

$238,435

($76,993)

-24.4%

FTE's

1.00

-

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City of Lee’s Summit Annual Budget FY13

Other Special Revenue Funds

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7: Special Revenue Funds

City of Lee’s Summit Annual Budget FY13

BUSINESS AND INDUSTRY FUND YEAR BEGINNING JULY 1, 2012 Requested FY13 Budget 2008-09 ACTUAL REVENUES: Business & Industry Tax (Hotel) Penalty/Interest Transfers Interest Total Revenues EXPENDITURES: Administrative Fees Payment Discount Interest Expense Shop Lee's Summit Advertising Campaign Contributions Downtown Mainstreet Inc Downtown Mainstreet Inc: Downtown Masterplan LS Economic Development Council LS Chamber of Commerce Total Expenditures

2009-10 ACTUAL

2010-11 ACTUAL

BUDGET

2011-12 ESTIMATED

2012-13 REQUESTED

2013-14 BUDGET

$

351,854 $ (807) 0 3,616

311,027 $ 0 0 (114)

334,472 $ 0 62,220 176

313,340 $ 0 62,220 293

310,206 $ 0 62,220 636

314,860 $ 0 62,220 762

319,582 0 0 969

$

354,664 $

310,913 $

396,868 $

375,853 $

373,062 $

377,842 $

320,551

$

7,037 $ 6,556

6,221 $ 6,087 110 0

6,690 $ 5,898 13 0

6,267 $ 6,267 0 0

6,204 $ 6,204

6,297 $ 6,297

6,392 6,392

0

0

0

0

$

Excess of Revenues Over (Under) Expenditures

30,000 102,000 279,200 75,700

24,130 102,000 224,569 40,780

60,000 0 250,916 40,780

60,000 0 250,915 50,700

60,000 0 250,915 50,700

60,000 0 250,911 50,700

26,017 0 242,133 43,969

500,493 $

403,897 $

364,297 $

374,149 $

374,023 $

374,205 $

324,902

1,705

(961)

3,636

(145,830)

(92,984)

32,571

(4,352)

Fund Balance, Beginning of Year

$

268,849 $

122,304 $

29,322 $

61,893 $

61,893 $

60,933 $

64,571

Fund Balance, End of Year

$

123,020 $

29,322 $

61,893 $

63,598 $

60,933 $

64,571 $

60,222

% of Total Expenditures to Ending Fund Balance

24.6%

7.3%

17.0%

17.0%

16.3%

17.3%

18.5%

The Business and Industry Tax fund was created to account for the license tax on certain gross receipts of hotels, motels and similar places of business, in an amount equal to 5% of gross daily rental receipts derived from transient guests for sleeping accommodations. The proceeds are used to promote the general economic welfare of the City including attraction and retention of business and industry to the community and the promotion and provision of facilities for tourism, conventions, and visitors. Businesses are allowed to deduct 2% processing fee if their tax is remitted before the 20th of the month. The 7 hotel/motels in the City have a total of 493 rooms with an average occupancy rate of 56% for fiscal years 2006, 2007, and 2008.

In FY 2005-06, $525,000 was transferred from the General Fund to the Business and Industry Fund for the Downtown Masterplan Improvements five-year implementation plan. FY 2009-10 reflects the last year of payment toward the Downtown Masterplan. This is shown under contributions in the amount of $102,000. A 4-Year Plan was adopted during the Fiscal Year 2009-2010 budget process, addressing the diminishing fund balance. This 4-Year Plan reduces contributions through fiscal year 2012-13. In February of 2010, the Business & Industry Tax revenue was reduced due to higher vacancy rates than projected in the first & second quarters of Fiscal Year 2009-2010. This change caused the fund balance to go negative at year-end, and reductions in contributions would change to a 5-Year Plan beginning Fiscal Year 2009-2010 instead of 2010-2011. Downtown Main Street and the Economic Developement Council's Public Service Agreements were amended in Fiscal Year 2010-2011, and funding for this amendment came from a transfer-in from the City's General Fund in the amount of $62,220. The Fiscal Year 2011-2012 budget included a transfer from the General Fund in the amount of $62,220. Downtown Mainstreet's funding was increased from $24,130 to $60,000 and the Economic Development Council's funding was increased from $224,569 to $250,915 for Fiscal Year 2010-11.

REVENUES, EXPENDITURES & FUND BALANCE

$450,000

Revenues

Expenses

Fund Balance

$400,000

$350,000 $300,000 $250,000 $200,000 $150,000

$100,000 $50,000 $Actual 2010

Actual 2011

Budget 2012

Projected 2012

Requested 2013

Projected 2014

FISCAL YEAR

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COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) ENTITLEMENT FUND YEAR BEGINNING JULY 1, 2012 FY 2010 ACTUAL REVENUES: Intergovernmental revenues: Contributions- Federal Other Total Revenues EXPENDITURES: Contributions expense Interest on Bonds Total Expenditures

FY 2011 ACTUAL

BUDGET

FY 2012 PROJECTED

FY 2013 BUDGET

$

275,800 $

340,946 $

340,946 $

340,946 $

288,907

$

275,800 $

340,946 $

340,946 $

340,946 $

288,907

$

268,088 $ 410 268,498 $

340,946 0 340,946 $

287,366 0

287,366 0

288,907 0

287,366 $

287,366 $

288,907

$

Excess of Revenues Over (Under) Expenditures

7,302

0

53,580

53,580

0

Fund Balance, Beginning of Year

$

(34,664) $

(27,362) $

(27,362) $

(27,362) $

26,218

Fund Balance, End of Year

$

(27,362) $

(27,362) $

26,218 $

26,218 $

26,218

This fund was created to account for money received from the U.S. Department of Housing and Urban Development (HUD) under the Community Development Block Grant Program. The City "passes through" these funds to other organizations based on criteria established by HUD and the City Council.

REVENUES, EXPENDITURES & FUND BALANCE

Series1

Series2

$400,000 Series3

$350,000

$300,000 $250,000 $200,000 $150,000 $100,000

$50,000 $$(50,000) Actual 2010

Actual 2011

Budget 2012 FISCAL YEAR

Projected 2012

Adopted 2013

2010

2011

2012

2012

Actual

Actual

Budget

Projected

2013 Adopted

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Section 8: Capital Project Funds


8: Capital Project Funds

City of Lee’s Summit Annual Budget FY13

CAPITAL IMPROVEMENTS OVERVIEW

A Capital Improvement Plan (CIP) is a major public infrastructure planning tool for many local governments. The CIP reflects the community’s assets, needs and goals, and is a statement of the City’s policies and projected financial ability to manage the physical development of the community. The development of a CIP matches information regarding planned public improvements with anticipated funding, and thus presents a systematic plan for providing the needed improvements within a prioritized framework.

The City’s Charter mandates the development and annual review of a capital improvements plan and estimated operating and maintenance costs of the proposed improvements. The plan is formally adopted each year by the Planning Commission as part of the Comprehensive Plan. This approach addresses legal requirements for public hearings on the location, nature and extent of all projects. All costs identified for the first year of the plan are included in the City’s Operating Budget, which is adopted by the Mayor and City Council, for the upcoming fiscal year.

The proposed five (5) year CIP for the City of Lee’s Summit sets the general schedule for which public improvements are proposed to be undertaken in that time frame. The CIP includes projects over $50,000 in total cost that are anticipated to be funded during the five-year period. Operating and maintenance expense information is provided for the first year of the plan when applicable. Annual maintenance programs, small projects and small planning studies, such as the street overlay program or system master plans, are typically included in the CIP as programs.

A CIP is not a static document, but rather a fluid document that can be changed as the infrastructure requirements change, development occurs, and funding opportunities become available. The remaining four (4) years of the five-year plan represent all projects that are currently proposed for future funding based on the revenue projections. As priorities, needs and revenues change, projects may be added to or removed from the CIP. Estimated expenses and revenue projections are reviewed annually and adjusted if necessary to account for growth, inflation and other economic conditions.

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8: Capital Project Funds

City of Lee’s Summit Annual Budget FY13 CAPITAL IMPROVEMENT PROCESS

DEFINITION A capital improvement is a necessary or desirable project that extends or improves infrastructure and enhances the City’s ability to provide safe and desirable services for the benefit of the community and the quality of life in Lee’s Summit. These projects directly affect the way citizens live, travel and conduct business within the community.

IDENTIFICATION The need for capital improvements may be identified by an adopted infrastructure master plan, the desire to maintain certain levels and types of service provided in the community, by community groups, or by regulatory legislation. Projects are prioritized based on many factors including their impact on providing better city services, accommodating city growth, effect on maintenance and operation expenditures, and the overall health, safety and welfare of the citizens.

CREATION The scope of a proposed project is often determined based on a preliminary study or recommendations from other city master plans. Once the project is identified a preliminary cost estimate and schedule for the design, right of way and easement acquisition, and construction of the project is prepared. These initial cost estimates are typically general in nature with considerable contingencies included. If the project is selected for inclusion in the CIP, the estimates and schedule are the basis of the initial project information.

CAPITAL IMPROVEMENTS PLAN IMPLEMENTATION

When a project on the CIP schedule is funded, it is assigned to a project manager who will assume oversight responsibilities. A number of steps are required before a project is complete.

DESIGN The project manager will coordinate and participate in the selection process for an engineering or architectural design firm, as appropriate. Architectural and engineering services contracts, unlike commodities contracts, are awarded to firms strictly on the qualifications and expertise of the firm in the particular type of project. The project manager is responsible for negotiating a detailed scope and fee for the design services with the selected consultant. Design for some projects may be completed by City staff or awarded to consultants through annual on-call contracts. 173 | P a g e


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The design process is typically divided into several phases: concept and/or preliminary design, right-of-way plans, right-of-way appraisal and acquisition, and final design. Plans and cost estimates are prepared, either by the consultant or City staff, for review at least at these project milestones. If state or federal funding is involved, plans and estimates are also provided to the appropriate agency for review. As more refined information on project scope and cost is developed, the CIP document is revised accordingly during the next annual update. Occasionally, projects may be deferred or deleted from the plan based on information gathered during the design process that indicates significant problems with pursuing the project.

Typically, one or more public meetings are held for major projects that have significant impacts on property owners and the public to obtain feedback and comments from the community. A meeting is often held at the completion of preliminary plans in order to let residents abutting the project know how the design will affect their properties. Comments made at the meetings are considered by City staff and the design firm for inclusion in revised plans, if appropriate, prior to appraisals and property acquisition. Other meetings may be held before any design is started and just before construction begins.

Right-of-way plans define the nature and extent of property required to complete a project. Property acquisition may be in the form of right-of-way, permanent easements or temporary construction easements. The City hires professional appraisers to determine fair market value of the acquisitions, which is the basis for initial offers to property owners. The City’s right-of-way agent and/or contract agents complete the negotiation and acquisition process for the projects.

Once all property is acquired, final plans and specifications can be completed. During this time, any necessary relocation of private utilities (gas, phone, power) is also accomplished. Typically, all relocations are complete prior to bidding a capital project.

ADVERTISEMENT, BID AND AWARD Capital projects are publicly advertised through the City’s Purchasing Division. City and consultant staff members evaluate all bids for completeness and correctness, and references for the low bidder are checked. Based on the review and references, the consultant or the City’s project manager makes a recommendation for award to the lowest and best bidder. The award of the construction contract is made by City Council.

SCHEDULE The construction contract sets forth the required completion time for the project. Time is counted from the date of the “Notice to Proceed” to the point of substantial completion and final completion. The duration is determined by the design consultant and/or City staff based on the scope of work, 174 | P a g e


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seasonal constraints, coordination with property owners, and impacts on the traveling public. The order and duration of specific tasks within the allotted contract time is typically determined by the contractor. The assessment of liquidated damages is included in construction contracts for failure to meet required completion dates.

CONSTRUCTION ADMINISTRATION The City’s project manager for the design processor or a project manager from the construction management group is typically responsible for performing or coordinating project administration during construction. Such tasks generally include monitoring project progress, schedule and costs; coordinating and facilitating communications between the design consultant, inspections staff, contractor and City staff; negotiating and coordinating approval of changes in the project scope or cost; reviewing and approving regular progress payments; and reporting on the construction progress to City Council and the public through the City’s publications and website. Changes to the contract totaling up to five percent of the original bid price may be approved administratively by the appropriate Department Director. Changes that increase the cost in excess of that amount must be approved by the City Council.

SUBSTANTIAL COMPLETION

Substantial completion is defined as the time at which the project has progressed to the point where it is sufficiently complete that it can be utilized for the intended purpose. At this time, a comprehensive inspection is performed by City staff and the design consultant to create a list of all incorrect or outstanding items (a “punch list”) remaining to be completed or corrected. The punch list items and all other deficiencies must be completed before final acceptance of the project by the City, and final payment to the contractor. FINAL ACCEPTANCE Final acceptance is realized when the contractor has completed all work on the project, including punch list items, has provided the City with a maintenance bond, and has submitted all other close-out documents in accordance with the construction contract. The project manager is responsible for preparing a final project report and submitting it to city and department management staff as well as to City Council. Any unspent funds authorized for a project will be returned to the appropriate funding source for reallocation to future projects.

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All funding sources that may be used for various capital improvements are reviewed each year. Much of the work to develop the CIP focuses on the balancing of available resources with the identified capital needs. Consideration must be given to factors such as annual revenue projections from various sources, restrictions on the uses of certain funds, legal limitations on debt capacity, and City policies relative to project funding. The following is a list of existing funding sources and definitions for each: TAXES

Property Tax- Revenue from the ad valorem tax levied on all real and personal property, based upon the assessed valuation established by the County Assessor on January 1st of each year. Real property assessed valuation is determined by applying the “market value” times the appropriate assessment ratios. As follows:

   

Commercial/Industrial: Residential: Agricultural: Personal Property assessed the State Tax Commission.

32% 19% 12% valuation is set at 33% of market value and is determined by

Sales Tax- The City imposes a total sales tax of 2.25% (Capital Improvement: 0.50%, General fund: 1.0%, Parks and Recreation: 0.25%, Transportation: 0.50%) on all goods and commodities sold within the City limits with the exception of drugs and farm machinery. The tax is also levied on all vehicles registered by residents of the City, regardless of where those vehicles were purchased. Transportation tax is not levied on utilities and is earmarked specifically for use in funding transportation projects only. The State of Missouri receives the tax from the respective business and distributes the funds monthly to the City.

Parks & Recreation 1/4-Cent Sales Tax- Initially approved in November 1997 for 3/8-cent and renewed in February 2006 for ¼-cent, this revenue source is dedicated to Parks and Recreation improvements including completion of Legacy Park facilities, new park development, the Senior Center, and greenway development.

Transportation ½-Cent Sales Tax- Approved initially in the 1980s, this tax is available to pay for transportation and traffic infrastructure improvements and major maintenance, such as overlay and slurry seal, curb and gutter replacement, crack sealing and pavement marking. This sales tax also provides funding for several other Public Works Programs including bridge rehabilitation, thoroughfare and traffic master plan studies, community bus services and the Neighborhood Traffic Safety Program.

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Capital Improvement ½-Cent Sales Tax- Originally approved in November 1997, this tax has been used in conjunction with the Road Excise tax to fund road improvements related to the “10year road plan” adopted in 1997. The sales tax was renewed in April 2007 with collection beginning in 2008 and ending in 2018. This renewal of the sales tax will fund a second “10-year road plan” comprising 6 major projects.

Road Excise Tax- Excise Tax is paid for development that generates new traffic in the City in the form of a license tax on building contractors. This revenue source is available for road improvements throughout the City that are required due to growth to at least some degree. The excise tax will continue to be used for the remaining projects from the first 10-year plan until it is complete.

Transportation Development Districts A geographic area may be designated to levy an additional sales or property tax assessment to pay for transportation related infrastructure improvements.

Tax Increment Financing Provides for the capture of 50% of the Economic Activity Taxes (Sales and Franchise) generated within the boundaries of a designated area to be used to finance infrastructure improvements. All of the incremental increases in real estate taxes are also captured from all taxing jurisdictions until the infrastructure is paid off.

BOND PROCEEDS

General Obligation (G.O.) Bonds- Bonds which are backed by the full faith and credit of the City and require either a 2/3rds or 4/7ths voter approval. Limitations for bonding capacity are set by state statute.

Revenue Bonds- Bonds which are backed by the fees and charges of a business-like government function, payable only from a specific source of revenue. Simple majority voter approval required. Limitations for bonding capacity are not set by state statute but rather the entity’s ability to repay the debt.

Certificates of Participation- Bonds which are backed by general revenues or fees and charges of a government. No voter approval is required. Limitations for bonding capacity are determined by the market and the entity’s ability to repay the debt.

Special Obligation Bonds- Bonds which are backed by general revenues or fees and charges of 177 | P a g e


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a government. No voter approval is required. Limitations for bonding capacity are determined by the market and the entity’s ability to repay.

GRANT FUNDING Grants may be received from federal, state or county governments. Grants are typically available for transportation, airport improvements, parks, and public safety equipment. The City also receives community development block grants (CDBG) for use in low-to-moderate income areas within the community. Equipment purchases and CDBG projects are not included in the CIP.

FEES AND CHARGES Fees for direct receipt of public service by the parties who benefit from the service

Landfill Tipping and Yard Waste Disposal Fees- Collected by Public Works Solid Waste Division for disposal of refuse or yard waste at the Resource Recovery Park.

Parks and Recreation Activity Fees- Collected by Parks & Recreation Department for participation in various sports and recreation programs, aquatic instruction, and the Camp Summit and Club Summit daycare programs at the Recreation Center.

Recreation Memberships- Membership fees collected for the Lee’s Summit Pool and the Legacy Park Community Center.

Water Sales- Charges for supplying water to residential, commercial, industrial and wholesale customers.

Sewer Charges- Charges for providing wastewater collection and disposal services to residential, commercial and industrial customers.

Sewer Tap- The charge for a new sanitary sewer connection based on the number of drains in a structure and assessed at the time of building permit issuance.

Water Taps- The charge for a new water service connection based on the size of water meter required. Also included in the water tap fee is an amount which is intended to provide capital for the development of the City’s water transmission capacity. 178 | P a g e


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City of Lee’s Summit Annual Budget FY13

PRIVATE FUNDING Amounts paid by developers, generally for specific infrastructure improvements, pursuant to development agreements between the City and those developers.

CAPITAL IMPROVEMENT PLAN COSTS

The 2013-2017 Capital Improvement Plan has been divided into eight major categories, plus the Public Works Programs. The total estimated cost of all projects included in the five-year plan is $154,915,000. A summary of the costs by category is summarized below.

2013-2017 CIP SUMMARY (Costs in $000s)

Category

Prior Yrs

PW & WU Programs

% of Total

2013-17

% of Total

N/A

N/A

32,801

21.2

9,458

9.3

24,961

16.1

51,631

50.9

82,235

53.1

Facilities

5,630

5.6

2,370

1.5

Parks and Recreation

1,639

1.6

504

0.3

Solid Waste

680

0.7

1,090

0.7

Stormwater

15,400

15.2

0

5,070

5.0

6,770

4.4

11,899

11.7

4,184

2.7

101,407

100.0

154,915

Airport Bridges, Streets, Signals

Sanitary Sewers Water TOTAL

0

100.0

A full list of Capital Improvement Projects can be found using the website below:

http://www.cityofls.net/Development/Comprehensive-Plan/Capital-Improvements-Plan-(CIP).aspx

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SUMMARY OF CAPITAL PROJECTS Project Number

Prior Years' Authorized Funding

Project Description

Buildings & Other Improvements 86102 Police Triaining/Detention Facility Renovations

Total Buildings & Other Improvements

5,630,000

$

Airport Improvements: 29111 Earthwork-Runway 18-36/W Parallel Taxiway Ext NEW Grade North Safety Area 29121 Land Acquisition-ALP Properties Phase 2 29005 Pavement Runway 18-36 29907 Pavement Taxiway ext North end/W Parallel Taxiway Ext NEW Perimeter fencing Phase II Total Airport Improvements

$

$

$

Water Lines: 37113 Bayview Dr-Channel Dr to Shore Line Dr 33401 KC Supply Proposal - Phase III 37121 SCADA Radio communications 37114 Water Main Rehab FY11 37122 Water Main Rehab FY12 NEW Water Main Rehab FY13 Operation Facility-Site Acquisition 37301 Chipman Road - Bent Tree Drive to View High Drive 37115 Jefferson St-Persels Rd to Stuart Rd Lee's Summit Rd-colbern Rd to City Limits Total Water Projects

$

9,458,000

680,000

340,000

$

-

$

$

-

65,000 173,000 100,000

50,000 294,000 -

66,000 100,000 $

656,000 7,867,000 130,000 2,179,000 1,067,000 -

504,000

$

$

$

170,000 300,000 989,000 1,000,000

$

2,612,000

680,000

117,000 1,266,000 250,000 50,000 360,000 100,000 2,143,000

656,000 7,867,000 300,000 2,479,000 1,067,000 989,000 1,000,000 23,000 115,000 38,000

115,000 38,000 11,922,000

9,458,000

680,000

23,000

$

5,970,000

3,800,000 4,500,000 338,000 820,000 -

-

52,000 1,093,000 150,000 -

1,639,000

5,970,000 -

-

680,000

Park Improvements: 55602 Bailey Farm Park 55111 Lea McKeighan Park renovation/skate park 57601 Legacy Park-Amphitheater 55001 Northern Dog Park 55202 Park Development - West I - Acquisition 54121 Velie Trail Connector 55 Basketball Court at Police Dept 57 Legacy Park-Practice space 55 Renovate Upper Banner Park Total Park Improvements

5,630,000

Cumulative Funding

340,000 -

3,800,000 4,500,000 338,000 820,000 -

Landfill Improvements: NEW Gas system phase III 16111 Site Selection & Investigation Total Landfill Improvements

FY13 Funding

$

14,534,000

Water Programs: 39111

Equipment Replacement/Rehab

131,000

125,000

256,000

Total Water Programs

$

131,000

$

125,000

$

256,000

Total Water Lines

$

12,053,000

$

2,737,000

$

14,790,000

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Continued: SUMMARY OF CAPITAL PROJECTS Project Number

Prior Years' Authorized Funding

Project Description

Sanitary Sewer Lines: 38111 Arbores Pump Station 38009 CC watershed-CC16/20 Private I/I Rehab 38802 CC & WPL Watershed-SSES & I/I Rehab 35111 Cedar Creek Interceptor Improvements NEW Cedar Creek Watershed-SSES 38112 Lee's Summit Rd Lift Station EFHB 38206 Prairie Lee Lake Sewer System-North Phase 38206 Prairie Lee Lake Sewer System-South Phase Sanitary Main Rehab FY13 35093 SPL Watershed-Scruggs Rd Pump Station EFHB Tudor Pump Station-Odor Control System 38114 Westveiw School Sanitary Sever Bank Stabilization 38807 WPL Watershed-Todd George Road Wet Weather Pump Operation Facility-Site Acquisition

FY13 Funding

459,000 584,000 998,000 1,208,000 150,000 -

Cumulative Funding

1,437,000 509,000 425,000 16,000 -

1,262,000 160,000 249,000 -

459,000 584,000 998,000 2,645,000 509,000 150,000 425,000 1,262,000 16,000 160,000 249,000 -

Total Sewer Projects

$

5,070,000

$

2,387,000

$

7,457,000

Total Sanitary Sewer Lines

$

5,070,000

$

2,387,000

$

7,457,000

Street & Storm Water Projects: 4413 Arterial Street lighting Program 10yr road plan 80801 Arterial Streetlights Phase II 11901 Bailey Rd-M291 to Hamblen Rd 69801 Blackwell Rd Interchange with US50 44121 Chipman Rd & Commerce Drive Signal 11001 Chipman Road - Bent Tree Drive to View High Drive 44025 Colbern Rd & Campbell Middle School Signal 87101 Curb Replacement-2010 bond program 44801 Douglas Street Improvements 11002 Hook Rd-Ward to Route 291 44026 Independence Ave & Town Centre Blvd Intersection Improvement 11003 Jefferson St-Persels Rd to Stuart Rd 11004 Lee's Summit Rd-colbern Rd to City Limits Main St Bridge over 2nd St 44112 Murray Rd Bridge Replacement Pryor Rd Reconstruction-Hook to M150 44122 Second & Douglas Signal Replacement NEW Second & Main signal replacement 44029 Second St Corridor Study 72901 Sidewalk Improvements-2007 87102 Sidewalk Improvements-2010 Phase II 79801 Stormwater Infrastructure Improvements 88101 Strother Rd-Independence to Lee's Summit Rd 18103 Strother Road Interchange/Todd George Parkway 44123 Third & Jefferson Signal Replacement 69901 Todd George Interchange Upgrade 44030 Traffic Signal Comunication Master Plan 89101 Tudor Rd-Ward to Douglas 44403 Ward Road & Persels Road Signal Total Street & Storm Water Projects

1,004,000 3,600,000 8,279,000 1,965,000 25,000 1,135,000 290,000 9,360,000 560,000 1,376,000 1,760,000 753,000 1,117,000

1,000,000 2,912,000 867,000 1,522,000 120,000 221,000 1,710,000 60,000 270,000 -

629,000 330,000 190,000 2,690,000 2,500,000 15,400,000 3,675,000 33,619,000 55,000 295,000 10,870,000 1,186,000 $

102,663,000

$

8,682,000

1,004,000 3,600,000 8,279,000 2,965,000 25,000 1,135,000 290,000 9,360,000 560,000 4,288,000 1,760,000 1,620,000 2,639,000 120,000 850,000 1,710,000 330,000 60,000 190,000 2,690,000 2,500,000 15,400,000 3,675,000 33,619,000 325,000 295,000 10,870,000 1,186,000 $

111,345,000

Street & Storm Water Programs: 4404 4412 4410 4415 4402 4416 4401 4414 4408 4406

Bridge Rehabilitation Capital Project Planning Community Bus Service Program (ATA & OATS) Crack Sealing Curb Replacement Program Neighborhood Traffic Safety Program Overlay and Slurry Seal Program Pavement Marking Road Rehabilitation Program Thoroughfares & Traffic Program

-

Total Street & Storm Water Programs

$

Total Street & Storm Water Projects & Programs

$

Total of All Projects

$

102,663,000

137,193,000

250,000 20,000 187,000 240,000 1,000,000 100,000 4,000,000 260,000 -

250,000 20,000 187,000 240,000 1,000,000 100,000 4,000,000 260,000 -

$

6,057,000

$

6,057,000

$

14,739,000

$

117,402,000

$ 20,707,000

$ 157,900,000

FY13 funding agrees to the 5 year Capital Improvements Plan adopted by the City Council. Unspent funds for projects approved in prior years will be rolled forward through a budget amendment. * gray highlight include funding from water and sewer

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CIP IMPACT ON OPERATING BUDGET As part of the Capital Improvement Plan, the impact of each project on the City’s operating budget is identified. As capital improvement projects are completed, operation and maintenance of these facilities must be absorbed into the appropriate department operating budget, which provides ongoing services to citizens. These operating costs, which may include salaries, equipment, regular maintenance, and repairs, are adjusted annually to accommodate growth and inflation in maintaining or improving service levels. In some cases, elimination of high-maintenance facilities may also reduce these operating costs. It is the City of Lee’s Summit’s philosophy that new projects should not be constructed if operating revenues are unavailable to cover the operating costs. These must be funded with recurring (ongoing) revenues. As a result, the availability of recurring revenues must be considered in the decision to include projects in the plan. The 2013-2017 CIP totals $256,367,000 (including funding from prior years), down from $283,827,000 in the 2012-2016 plan. The decrease in the total is due to a combination of the completion of several large projects previously included and fewer projects as a result of projected reductions in revenues in several areas due to current economic conditions. Significant changes include: Completed Projects • Colbern & Campbell Middle School Traffic Signal • Douglas Street Improvements • Strother Interchange/ Todd George Parkway • Park Development West Land Acquisition • Prairie Lee Lake Sewer System - north and south • Sanitary Sewer Rehab FY11 Reprioritized Projects • Ward & Persels Traffic Signal • Legacy Park Amphitheater Other Significant Revisions • Velie Trail Connector - this project w a s eliminated d u e to a project in the area by another jurisdiction that will serve the same purpose

The following pages display a few detailed examples of the CIP’s impact on the operating budget.

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Section 9: Proprietary Funds


9: Proprietary Funds

City of Lee’s Summit Annual Budget FY13 PROPRIETARY FUNDS

Enterprise Funds are used to account for operations that provide a service to the general public and are financed primarily by a user charge for the provision of such service. The city operates four enterprises: the Water/Sewer Utility, the Municipal Airport, the Sanitary Landfill, and the Recreation Center. Internal Service Funds are used to account for the financing of goods or services provided by one department to other departments of the City on a cost-reimbursement basis. The City has seven Internal Service Funds. The Central Vehicle Maintenance Fund and Management Information Systems Funds were established to provide replacement vehicles and data processing equipment and the related maintenance services to the various City departments. Unemployment Insurance Fund, Insurance Reserve Trust Fund, Short Term Disability, and Worker’s Compensation Self Insurance Fund were established to account for the City provided employee benefits. New in Fiscal Year 2007-2008 is the Central Building Services Fund. This fund will provide funding for capital maintenance projects. The City utilizes Generally Accepted Accounting Practice (GAAP) based budgeting for these funds. This requires that the full accrual method be used to record revenues and expenditures. This presentation records long-term assets and liabilities, and recognizes revenues and expenses when transactions occur.

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Enterprise Funds

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WATER UTILITIES The Water Utilities Department serves approximately 34,000 customers. The total water supply of 21.5 million gallons per day (MGD) includes 14 MGD from the city Kansas City, Missouri and 7.5 MGD from the city of Independence, Missouri. Water demands reached a historical max day high in 2003 of 25.5 MGD. In 2008, max day demand was 15.5 MGD as summer demands were considerably less due to moderate weather conditions. Lee's Summit has entered into a cooperative agreement with Kansas City for Phase III of the Jackson - Cass Transmission line. The project, when completed, will increase the total water supply from Kansas City by an additional 6 MGD.

The City of Lee’s Summit and Little Blue Valley Sewer District have developed a contractual agreement for ongoing treatment and pumping within the Little Blue Valley drainage basin to accommodate existing and future customers within Lee's Summit. In order to maximize capacity of the sanitary sewer system, Water Utilities continues to focus on Inflow and Infiltration (I&I) reduction programs. As a part of the FY 2006-07 budget, the Operations Division developed schedules for life-cycle replacement of key equipment. This program ensures that funds are annually accumulated for the replacement of critical pumping equipment and power generators for both the water and wastewater functions similar to the VERP, MERP and BERP. The program also includes tank re-coating to extend the useful life of water storage facilities.

Water Utilities has initiated a strategic planning process that will involve an assessment of the Utility with respect to the Effective Utility Management framework developed by US EPA in cooperation with 6 public works and utility organizations. The process will obtain input from stakeholder’s to align the rates with the level of service provided. This project is expected to be completed over a 10-month schedule beginning in May 2010.

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Water Utilities FY13 Goals and Objectives

Department Overview: The Water Utilities Department is responsible for providing clean, safe drinking water to the City with the exception of two areas served by other water districts. The department purchases treated water from Independence and Kansas City to serve over 34,000 residential, commercial and irrigation accounts. Similarly, the department operates and maintains facilities to collect wastewater from its customers so that it is conveyed to Little Blue Valley Sewer District for treatment. The department provides sanitary sewer service to approximately 32,000 accounts. The department performs routine maintenance and repair of over 600 miles of water line, 4,500 fire hydrants and 12,500 valves for the water distribution system. For the wastewater collection and conveyance system, the Department maintains over 450 miles of sanitary sewers and 11,000 manholes. The department utilizes SCADA (Supervisory Control and Data Acquisition) technology to monitor and manage the water and wastewater systems. LS360 or CC Goal Tie-in*

Goals & Objectives: Provide safe, reliable water and sanitary sewer service to Lee’s Summit at a cost effective rate. Goal: Safety: Ensure compliance with applicable state and federal regulations for potable water and wastewater. Objectives:

Provide a safe supply of drinking water that meets the requirements of the Environmental Protection Agency (EPA) and the Missouri Department of Natural Resources (MDNR)for the delivery of drinking water as defined in the 1986 Safe Drinking Water Act and the amendments promulgated prior to this fiscal year.

Monitor the federal and state legislatures for changes in the Clean Water Act. The National Pollutant Discharge Elimination System (NPDES) Permitting Program.

Protect the public drinking water by inspecting backflow devices for new installations and monitoring annual testing requirements.

Monitor and Test Lakes for fecal contamination. (Lakewood, Raintree, Longview and Prairie Lee)

Goal: Reliability: Provide continuous distribution of clean, potable water at flow rates to meet consumer and fire demand and to be above minimum pressure requirements established by regulatory agencies.

LG KPA#2, 3

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Objectives:

Maintain distribution system valves and appurtenances according to manufacturer’s recommendation to minimize the frequency, scope, and duration of system outages.

Maintain hydrants to ensure availability for all emergencies.

Complete 100% of scheduled maintenance activities on equipment as established by manufacturers or industry standards and complete those activities on time.

Maintain collection system structures at 100% reliability to avoid system interruption and potential discharge events caused by the aggregation of debris and resulting blockage

Minimize increases in Inflow and Infiltration (I&I) resulting from system aging through an ongoing inspection and repair program.

Maintain SCADA control system in a manner so that communications, instrumentation and computer equipment is available more than 97% of the time.

Properly maintain all pump station equipment and water storage facilities to exceed 95% availability and maintain the control system to be both reliable and accurate in its role as an essential operating and engineering tool.

Goal: Cost Effectiveness: Ensure financial requirements are sufficiently managed to maximize the customer’s value for water and sewer services.

LG KPA#2,3

Objectives:

Consistently recover the value of the water and wastewater infrastructure through annual evaluation of capital planning.

Ensure the sustainability of water and wastewater infrastructure by providing capital funds for re-investment (rehabilitation).

Monitor and analyze departmental revenues and expenses to ensure fiscal responsibility is achieved.

Update and evaluate water and sewer rates to ensure revenue requirements are established to meet fiscal goals.

Balance water purchase rates from suppliers in accordance with their unique contracts to arrive at the lowest possible water purchase cost and to minimize operating expenses while meeting demand.

Operate equipment and facilities efficiently to minimize operating costs.

Significant Changes/Initiatives: •

The Water Utilities Department has begun the implementation of the Strategic Plan adopted by the City Council in December of 2011. The plan outlined the following short-term objectives to address the infrastructure stability and financial viability of the Utility. • Update Master Plans • Create Water Utilities Advisory Board • Establish Financial & Rate Making Policies • Complete Cost of Service Study • Establish 10-year Financial Plan • Develop & Implement a 5-year rate structure In February of 2012, Water Utilities implemented a new software system for billing. The new system provides improvements to information available to the customer with more detailed billing, additional web functionality and e-bill delivery.

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Performance Measurements Water Main Break Repaired Hydrant Maintenance Valve Maintenance Jet Flushing Video Inspection Sewer Main Blockage Lateral Backup Bills Distributed Accounts Misread Billing Errors Leak Checks Meter Tests Pressure Tests Request for Service (On) Request to Terminate (Off) Other Requests

FY11 Actual

FY12 Projected

FY13 Budget

148

177

150

5,195

5,403

5,020

8,029

5,022

6,000

701.8 (1,000 ft)

501.4 (1,000 ft)

625 (1,000ft)

321.3 (1,000 ft)

358.3 (1,000 ft)

250 (1,000ft)

18

12

20

17

27

20

410,607

413,012

414,000

129

260

415

232

375

415

1,009

1,050

1,100

28

30

35

85

95

100

5,023

5,100

5,000

2,308

2,350

2,300

2,025

2,100

2,500

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Water Utilities FY13 Department Budget Summary Revenue Charges for Services Material Sales Antenna Revenue Capital Project Reimbursement Other Interest Interest - Trust Transfer from Other Funds Revenue9 Revenue10 Department Total

Expenses Personal Services Supplies Other Services Water Purchases Sewer Charges Maintenance & Repairs Utilities Fuel & Lubricant Depreciation Debt Service Capital Outlay Bad Debt Expense Interfund Transfers Payment for G&A Additions to Construction Department Total

FY11 Actual $25,620,022 $38,706 $124,823 $0 $989,466 $68,887 $31,792 $8,009,619 $0 $0 $34,883,315

FY12 Budget $26,241,998 $22,319 $128,286 $0 $220,570 $65,000 $27,300 $1,314,383 $0 $0 $28,019,856

FY12 Projected $26,783,725 $39,188 $129,324 $0 $242,404 $33,411 $27,300 $1,443,777 $0 $0 $28,699,129

FY13 Requested $27,991,502 $46,332 $130,618 $0 $240,161 $65,000 $27,300 $1,315,958 $0 $0 $29,816,871

FY11

FY12

FY12

FY13

Actual

Budget

Projected

Requested

$3,532,172 $565,696 $1,949,288 $6,833,063 $4,903,012 $754,225 $800,716 $114,878 $4,006,891 $5,160,521 $15,000 $131,683 $6,557,604 $1,129,555 $15,000 $36,469,304

$3,913,898 $544,599 $1,761,451 $7,169,531 $5,322,701 $1,131,636 $869,711 $140,700 $4,200,891 $2,085,735 $44,500 $166,065 $7,804,601 $651,522 $0 $35,807,541

$3,455,546 $322,439 $1,541,389 $5,529,053 $4,498,593 $874,002 $667,482 $116,014 $4,198,100 $1,010,225 $0 $136,980 $4,047,852 $1,129,555 $0 $27,527,230

$3,796,582 $602,071 $1,832,107 $6,524,824 $4,813,499 $806,380 $818,844 $113,492 $4,006,891 $3,659,731 $15,000 $196,815 $6,557,604 $1,129,555 $15,000 $34,888,395

Difference (FY12 Budget) $ $1,749,504 $24,013 $2,332 $0 $19,591 $0 $0 $1,575 $0 $0 $1,797,015

% 6.7% 107.6% 1.8% 8.9%

0.1%

6.4%

Difference (FY12 Budget)

Difference (FY12 Projected) $ $1,207,777 $7,144 $1,294 $0 ($2,243) $31,589 $0 ($127,819) $0 $0 $1,117,742

% 4.3% 15.4% 1.0% -0.9% 48.6% -9.7%

3.9%

Difference (FY12 Projected)

$

%

$

%

$117,316 ($57,472) ($70,656) $644,707 $509,202 $325,256 $50,867 $27,208 $194,000 ($1,573,996) $29,500 ($30,750) $1,246,997 ($478,033) ($15,000) $919,146

3.1% -9.5% -3.9% 9.9% 10.6% 40.3% 6.2% 24.0% 4.8% -43.0% 196.7% -15.6% 19.0% -42.3% -100.0% 2.6%

$381,726 ($21,097) ($187,837) $336,468 $419,689 $377,411 $68,995 $25,822 $194,000 ($3,074,786) $29,500 $34,382 $1,246,997 ($478,033) ($15,000) ($661,763)

9.8% -3.9% -10.7% 4.7% 7.9% 33.4% 7.9% 18.4% 4.6% -147.4% 66.3% 20.7% 16.0% -73.4% #DIV/0! -1.8%

Full Time Equivalents (FTE's) Position Titles Utilities Director Administrative Secretary Utility Analyst Asst. Director – Engineering Asst. Director – Support Srvs. Customer Service Supervisor Senior Customer Service Rep. Customer Service Representative Meter Tech. Supervisor Meter Tech. Crew Leader Service Technician Meter Technician Meter Reader Assistant Director – Operations Facilities Manager Operations Manager Water Supervisor Administrative Supervisor Coordinator Wastewater Supervisor Utility Supervisor Facilities Supervisor Facilities Technician Equipment Technician Secretery(Clerk Typist) Equipment Operator II Equipment Operator I Maintenance Worker II Maintenance Worker I Temp Summer Worker Customer Relations Specialist

Department Total

1.00 1.00 1.00 0.00 1.00 1.00 0.00 3.00 1.00 1.00 3.00 3.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 1.00 5.00 9.00 7.00 6.00 0.50 0.00

1.00 1.00 1.00 1.00 1.00 1.00 0.00 3.00 1.00 1.00 3.00 3.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 1.00 5.00 9.00 7.00 6.00 0.50 0.00

1.00 1.00 1.00 1.00 1.00 1.00 0.00 3.00 1.00 1.00 3.00 3.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 1.00 5.00 9.00 7.00 5.00 0.50 1.00

1.00 1.00 1.00 1.00 1.00 1.00 0.00 3.00 1.00 1.00 3.00 3.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 1.00 5.00 9.00 7.00 5.00 0.50 1.00

58.50

59.50

59.50

59.50

Department Total Budget Request

(1.00) 1.00 -

$

-16.7% #DIV/0!

%

Revenues

$29,816,871

$1,797,015

6.4%

Expenditures FTE's

$35,807,541 59.50

$919,146 -

2.6%

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City of Lee’s Summit Annual Budget FY13 WATER SEWER OPERATING FUND Statement of Cash Flow FISCAL YEAR: 2009-10 ACTUAL

2010-2011 Actual

OPERATING REVENUES: Charges for Services Material Sales Antenna Revenue Other

24,400,285 46,548 122,429 708,342

25,620,022 38,706 124,823 237,677

26,241,998 22,319 128,286 220,570

26,783,725 39,188 129,324 242,404

Total Revenues

25,277,604

26,021,228

26,613,173

OPERATING EXPENSES: Personal Services Commodities Contractual Sevices Water Charges Sewer Charges Maintanance & Repair Utilities Fuel & Lubricant Bad Debt Expense Depreciation Payment for G&A Additions to Contruction (Upsizing)

3,481,430 564,688 1,568,439 4,470,934 4,434,037 750,054 662,606 103,655 119,729 4,139,918 1,681,461 -

3,455,546 322,439 1,528,917 5,529,053 4,498,593 874,002 667,482 116,014 136,980 4,198,100 1,129,555 -

21,976,951 3,300,653

Total Operating Expenses Net Operating Income/(Loss) OTHER INCOME (EXPENSE): Transfer from Other Funds Transfer to General Fund Transfer to Construction Funds Transfer to Other Funds Interest Income Interest Income Trust Principal Reduction Interest Expense Fiscal Agent Expense Amortization Total Other Expenses Net Income/(Loss) Capital Equipment Non Cash Expense - Amortization Non Cash Expense - Depreciation Increase (decrease) in Working Capital

Bond Coverage (125% required)

2013-2014 Projected*

2014-2015 Projected*

2015-2016 Projected*

2016-2017 Projected*

2017-2018 Projected*

27,991,502 46,332 130,618 240,161

28,629,196 47,259 133,230 228,668

30,624,120 48,204 135,895 231,364

32,574,592 49,168 138,613 234,121

34,650,782 50,151 141,385 236,941

36,860,812 51,154 144,213 239,824

27,194,641

28,408,613

29,038,353

31,039,583

32,996,494

35,079,259

37,296,003

3,796,582 602,071 1,832,107 6,524,824 4,813,499 806,380 818,844 113,492 196,815 4,006,891 1,129,555 -

3,532,172 565,696 1,949,288 6,833,063 4,903,012 754,225 800,716 114,878 131,683 4,006,891 1,129,555 -

3,913,113 544,599 1,761,451 7,169,531 5,322,701 1,131,636 869,711 140,700 166,065 4,200,891 651,522 -

4,037,391 388,507 1,966,066 7,965,158 5,619,841 1,154,269 947,223 147,735 169,386 4,284,909 664,552 -

4,153,965 398,799 2,005,388 8,736,454 6,085,022 1,026,496 1,031,665 155,122 172,774 4,370,607 650,001 -

4,276,454 409,423 2,045,495 9,582,064 6,423,420 1,047,026 1,123,659 162,878 176,230 4,458,019 650,002 -

4,405,333 420,393 2,086,405 10,509,120 6,781,671 1,067,967 1,223,881 171,022 179,754 4,547,180 650,003 -

4,541,124 431,720 2,128,133 11,525,431 7,160,983 1,089,326 1,333,068 179,573 183,349 4,638,123 650,004 -

22,456,681

24,641,060

24,721,179

25,871,920

27,345,038

28,786,293

30,354,671

32,042,728

33,860,835

3,564,547

1,972,113

2,473,462

2,536,693

1,693,316

2,253,290

2,641,824

3,036,531

3,435,168

1,309,568 (179,498) (2,734,005) (659,916) 11,472 69,528 (3,330,000) (1,078,958) (12,970) (49,779) (6,654,558)

8,009,619 (280,404) (2,776,972) (1,002,948) 68,887 31,792 (6,695,000) (910,537) (6,580) (93,108) (3,655,251)

1,314,383 (658,020) (5,217,700) (681,884) 65,000 27,300 (2,845,000) (775,231) (990) (38,510) (8,810,652)

1,443,777 (658,020) (5,217,700) (681,884) 33,411 27,300 (4,345,000) (775,231) (990) (39,300) (10,213,637)

1,315,958 (167,000) (6,955,717) (681,884) 65,000 27,300 (1,395,000) (650,445) (990) (39,300) (8,482,078)

555,458 (268,000) (4,618,417) (715,978) 60,520 (685,000) (650,445) (990) (39,300) (6,362,153)

558,603 (281,400) (4,637,246) (751,777) 63,589 (720,000) (650,445) (990) (39,300) (6,458,966)

560,954 (295,470) (4,658,691) (789,366) 65,794 (755,000) (650,445) (990) (39,300) (6,562,514)

564,677 (310,244) (4,698,960) (828,834) 67,983 (795,000) (650,445) (990) (39,300) (6,691,113)

566,934 (325,756) (4,724,962) (870,276) 70,246 (835,000) (650,445) (990) (39,300) (6,809,549)

(3,353,905)

(90,704)

(6,838,539)

(7,740,175)

(5,945,385)

(4,668,837)

(4,205,676)

(3,920,690)

(3,654,582)

(3,374,381)

2012-2013 Requested

39,300 4,284,909

39,300 4,370,607

39,300 4,458,019

39,300 4,547,180

39,300 4,638,123

204,231

576,629

931,898

1,303,042

49,779 4,139,918

93,108 4,198,100

(15,000) 38,510 4,006,891

(15,000) 39,300 4,006,891

(44,500) 39,300 4,200,891

835,792

4,200,504

(2,808,138)

(3,708,984)

(1,749,694)

(344,629)

198.9%

149.8%

365.8%

502.0%

208.7%

Unrestricted cash and investments at the end of the year

2011-2012 Budget Estimated

10,872,648

*

118.2%

15,073,152

12,265,014

11,364,168

9,614,474

9,269,846

535.4%

9,474,077

556.1%

10,050,705

574.3%

10,982,603

592.0%

12,285,645

Projections include water & sewer rate increases as identified in the Strategic Plan. Debt financing & CIP funding have not be set within this projection, but will be further determined based on updated Master Plans that are currently underway. Financial policies will be brought before the City Council to establish guidelines for completion of the Cost of Service Study which will provide an update to these projections.

Operating Revenue & Expense and Year End Cash

40,000 35,000 30,000

'000's

25,000 20,000 15,000 10,000 5,000 -

Actual 2010-2011

Budget

Estimated 2011-2012

Requested

Projected*

Projected*

Projected*

Projected*

Projected*

2012-2013

2013-2014

2014-2015

2015-2016

2016-2017

2017-2018

Expenses

Revenue

Year End Cash and Investments

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City of Lee’s Summit Annual Budget FY13

SOLID WASTE MANAGEMENT FUND The Solid Waste Management Fund accounts for all revenues and expenses related to the City's Resource Recovery Park. The Resource Recovery Park, which operates on a six-day per week schedule, encompasses an area of approximately 275 acres including a 80 acre sanitary landfill, a four acre yard waste composting facility, a one acre drop-off recycling center, and a Household Hazardous Waste disposal area. An additional 40 acres of the site is set aside as a soil borrow area while the remainder of the property serves as a buffer from the abutting property owners. A Solid Waste Superintendent, Site Supervisor, ten full time employees, and two part-time employees staff the Solid Waste Division of the Public Works Department. Staff is responsible for day to day operations for municipal solid waste disposal, composting, brush collection and drop-off recycling. Household hazardous waste facilities and compost-loading facilities also enhance customer service. Staff must continue regular operations during all weather conditions; all possible efforts are expended to ease access to the different facilities. Customer service receives high priority in the Solid Waste Division. Customer awareness is provided through the distribution of recycling information and instructions for safe alternatives for disposal of hazardous household waste, recycling, solid waste and yard waste. Tipping fees for municipal solid waste, yard waste, and the sale of compost and mulch, generates fund revenue. Governed by state law, as well as City ordinance, yard waste cannot be placed in the sanitary landfill. Although no fees are charged for dropping off recyclables at the recycling center, the fund does generate limited revenue from the sale of specific recyclable items. This facility is subsidized from the Solid Waste Fund. A general and administrative fee is paid to the City's General Fund to recover indirect expenses incurred by General Fund staff, including the Public Works Engineering, Finance, Human Resources and Law Departments. The fee is calculated based upon General Fund Department usage.

In accordance with GAAP based budgeting, the Solid Waste Management Fund is reported as an enterprise fund. The non-cash expense of depreciation/depletion is recorded to show how much of the facility has been consumed. Although capital outlay and bond principal redemption is a reallocation of current assets, amounts for these appear in this budget for informational and cash flow purposes only. The plan approved by the voters and City Council in 1994 provided for a 20-year life expectancy at 350 tons per day while maintaining suitable revenues sufficient to offset expenses. The sanitary landfill complies with applicable Federal Environmental Protection Agency and Missouri Department of Natural Resources regulations relating to closure/post closure.

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9: Proprietary Funds

City of Lee’s Summit Annual Budget FY13

Solid Waste FY13 Goals and Objectives

Division Overview: The Solid Waste Division provides area residents and businesses with access to responsible choices for the disposal of solid waste. The City’s solid waste management plan includes operation of a municipal landfill, two drop-off recycling centers, yard waste processing facility, household hazardous waste facility, appliance and tire recycling, pavement recycling operation and asphalt shingle recycling.

Goals & Objectives:

LS360 or CC Goal Tie-in*

Goal: Stay in compliance with Missouri Department of Natural Resources (MDNR) Regulations. Objective: Monitor landfill groundwater, perimeter landfill gas wells and sample NPDES outfalls.

Goal: Maintain financial stability.

LG KPA#4

Objective: Monitor revenues and expenditures and manage operations and accounts accordingly.

Goal: Support the decision making process by providing information in relation to future operations. Objective: Provide necessary planning information to City Manager and City Council. Goal: Work towards implementation of the Solid Waste Task Force recommendations.

QoL KPA#4

Objective: Plan, design, and begin construction of initial stages of permanent facilities at the Resource Recovery Park.

Significant Changes/Initiatives: 

The Public Disposal Area recycling program will save 40,672 cubic yards of space from the landfill. 40,000 cubic yards is equal to approximately 2,000 dump trucks filled with recyclables. This program will generate $230,483 in revenue and extend the life of the landfill by saving valuable space.

Create a temporary composting pad, recycling pad and HHW pad in order to remove cover soil for use at the landfill.

Continue to focus on maintenance of the landfill to include proper management of methane and leachate and the corresponding collection systems.

Continue to manage stormwater at the landfill in an environmentally friendly manner.

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City of Lee’s Summit Annual Budget FY13

Performance Measurements

FY11

FY12

FY13

Customer Service Satisfaction Ratings for the Resource Recovery Park based on annual customer survey

96%

97%

98%

Customer Service Satisfaction Ratings for the South Recycling Center based on annual customer survey

87%

90%

92%

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City of Lee’s Summit Annual Budget FY13

Solid Waste FY13 Department Budget Summary Revenue Penalties User Charge Interest on Income Other Services Property Sale Bad Debt Recovery Miscellaneous Transfer from Other Funds Miscellaneous Rentals Intergovernmental Department Total

Expenses Personal Services Supplies Other Services Maintenance & Repairs Utilities Fuel & Lubricant Depreciation Capital Outlay Interfund Transfers Payment for G & A Postclosure Expense Other: Department Total

FY11 Actual $3,197 $2,791,806 $38,418 $89,577 $0 $359 $25,289 $2,972,942 $1,920 $0 $5,923,508

FY12 Budget $1,800 $3,120,765 $23,960 $75,981 $0 $450 $20,178 $0 $1,920 $0 $3,245,054

FY12 Projected $4,800 $2,678,265 $28,960 $135,931 $0 $110 $303,885 $0 $1,920 $0 $3,153,871

FY13 Requested $4,800 $2,727,178 $24,439 $106,546 $0 $203 $24,468 $0 $1,920 $0 $2,889,554

FY11

FY12

FY12

FY13

Actual

Budget

Projected

Requested

$954,472 $87,276 $1,302,098 $220,027 $55,593 $247,502 $256,628 $0 $6,116 $155,129 $964,478 $0 $4,249,319

$923,871 $74,026 $1,074,506 $163,340 $53,739 $190,662 $264,031 $13,000 $0 $133,398 $0 $0 $2,890,573

$927,208 $52,559 $1,084,810 $185,196 $56,232 $179,662 $264,031 $13,000 $0 $133,398 $29,877 $0 $2,925,973

$970,733 $59,241 $1,080,175 $190,460 $56,759 $212,205 $262,389 $84,500 $0 $111,668 $175,000 $0 $3,203,130

Difference (FY12 $ $3,000 ($393,587) $479 $30,565 $0 ($247) $4,290 $0 $0 $0 ($355,500)

Budget) % 166.7% -12.6% 2.0% 40.2%

-11.0%

Difference (FY12 Projected) $ % $0 $48,913 1.8% ($4,521) -15.6% ($29,385) -21.6% $0 $93 84.5% ($279,417) -91.9% $0 $0 $0 ($264,317) -8.4%

Difference (FY12 Budget)

Difference (FY12 Projected)

-54.9% 21.3%

$

%

$

%

$46,862 ($14,785) $5,669 $27,120 $3,020 $21,543 ($1,642) $71,500 $0 ($21,730) $175,000 $0 $312,557

5.1% -20.0% 0.5% 16.6% 5.6% 11.3% -0.6% 550.0%

$43,525 $6,682 ($4,635) $5,264 $527 $32,543 ($1,642) $71,500 $0 ($21,730) $145,123 $0 $277,157

4.7% 12.7% -0.4% 2.8% 0.9% 18.1% -0.6% 550.0%

-16.3% #DIV/0! 10.8%

-16.3% 485.7% 9.5%

Full Time Equivalents (FTE's) Position Titles Superintendent Site Supervisor Environmental Coordinator Equipment Operator II Equipment Operator I Maintenance Worker II Maintenance Worker I Scalehouse Attendant Recycling Attendant Clerk Typist w/PW Ops Department Total

1.00 1.00 1.00 5.00 1.00 2.00 2.00 1.20 0.60 -

1.00 1.00 1.00 5.00 1.00 2.00 2.00 1.20 0.60 -

1.00 1.00 1.00 5.00 1.00 2.00 2.00 1.20 0.60 -

1.00 1.00 1.00 5.00 1.00 2.00 2.00 1.20 0.60 0.2

14.80

14.80

14.80

15.00

Department Total Budget Request

0.20 0.20

$

1.4%

%

Revenues

$2,889,554

($355,500)

-11.0%

Expenditures FTE's

$3,203,130 15.00

$312,557 0.20

10.8% 1.4%

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City of Lee’s Summit Annual Budget FY13

9: Proprietary Funds

SOLID WASTE MANAGEMENT FUND Statement of Cash Flow FISCAL YEAR: 2009-10 Actual

2010-11 Actual

2011-12 2012-13 2013-2014 Budget Estimated Requested Projected

2014-15 Projected

2015-16 Projected

2016-17 Projected

2017-18 Projected

Operating revenues: Charges for services Other

2,071,725 24,448

2,881,382 30,763

3,196,746 24,348

2,814,196 310,715

2,833,724 31,391

3,631,033 31,391

3,671,135 31,391

3,711,727 31,391

3,752,817 31,391

3,794,411 31,391

Total operating revenues

2,096,173

2,912,145

3,221,094

3,124,911

2,865,115

3,662,424

3,702,526

3,743,118

3,784,208

3,825,802

922,949 152,187 74,096 130,157 144,330 155,793 257,333 590,892

952,164 220,027 55,593 247,502 155,129 256,628 1,160,506 1,193,346

923,871 163,340 53,739 190,662 133,398 264,031 196,259 952,273

927,208 185,196 56,232 179,662 133,398 264,031 226,136 941,110

970,398 190,460 56,795 212,205 111,668 262,389 371,259 942,016

964,667 190,460 56,795 212,205 111,668 262,389 371,259 942,016

983,961 190,460 56,795 212,205 111,668 262,389 371,259 942,016

1,003,640 190,460 56,795 212,205 111,668 262,389 371,259 942,016

1,023,713 190,460 56,795 212,205 111,668 262,389 371,259 942,016

1,044,187 190,460 56,795 212,205 111,668 262,389 371,259 942,016

2,427,737

4,240,895

2,877,573

2,912,973

3,117,190

3,111,459

3,130,753

3,150,432

3,170,505

3,190,979

Operating expenses: Personal services Maintenance & repairs Utilities Fuel & lubricants General & Administrative Depreciation & Depletion Closure/postclosure expense Other Total operating expenses Operating income (loss) Nonoperating income (expense): Interest income Interest expense Gain on disposal of fixed assets Total nonoperating income (expense)

(331,564)

(1,328,750)

343,521

211,938

(252,075)

550,965

571,773

592,686

613,704

634,824

10,129 (23,739) 400 (13,210)

38,418 (22,872) 0 15,546

23,960

28,960

24,439

29,717

39,270

49,127

59,292

69,768

0 23,960

5,741 34,701

0 24,439

0 29,717

0 39,270

0 49,127

0 59,292

0 69,768

Net income (loss)

(344,774)

(1,313,204)

367,481

246,639

(227,636)

580,682

611,043

641,814

672,995

704,592

0 (2,601,949) (311,202) 155,793 426,000 244,967 (649,808)

0 (578) 0 256,628 1,160,506 (6,116) (327,947)

0 13,000 0 264,031 196,259 0 0

0 13,000 (175,000) 264,031 226,136 0 0

0 84,500 (175,000) 262,389 371,259 (84,000) 0

0 0 (175,000) 262,389 371,259 (84,000) 0

0 0 (175,000) 262,389 371,259 (84,000) 0

0 0 (175,000) 262,389 371,259 (84,000) 0

0 0 (175,000) 262,389 371,259 (84,000) 0

0 0 (175,000) 262,389 371,259 (84,000) 0

Increase (decrease) in working capital

(3,080,973)

(230,711)

840,771

574,806

231,512

955,330

985,691

1,016,462

1,047,643

1,079,240

Cash and investments at beginning of year

5,477,048

2,396,075

2,165,364

2,165,364

2,740,170

2,971,682

3,927,012

4,912,703

5,929,165

6,976,808

Unrestricted cash and investments at end of year

2,396,075

2,165,364

3,006,135

2,740,170

2,971,682

3,927,012

4,912,703

5,929,165

6,976,808

8,056,048

Principal repayment Capital outlay Transfer to Postclosure Trust Fund Non-cash expense - depreciation/depletion Non-cash expense - closure/postclosure Transfer to/from Other Funds Increase (decrease) in assets & liabilities

Operating Revenues & Expenses and Year End Cash 9,000,000 8,000,000 7,000,000 6,000,000 5,000,000 4,000,000

3,000,000 2,000,000

1,000,000 0 Actual

Actual

2009-10

2010-11

Budget

Estimated 2011-12

Revenues

Requested

Projected

Projected

Projected

Projected

Projected

2012-13

2013-2014

2014-15

2015-16

2016-17

2017-18

Expenses

Year End Cash and Investments

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9: Proprietary Funds

City of Lee’s Summit Annual Budget FY13

AIRPORT FUND The Airport Operating Fund is an enterprise fund that accounts for all revenues and expenses related to the municipally owned airport. The Lee's Summit Municipal Airport is designated by the Federal Aviation Administration (FAA) as a reliever airport for the Kansas City metropolitan area and as such is designed to reduce congestion at larger air carrier airports by providing general aviation pilots with alternate landing facilities. It is further classified as a general aviation utility airport serving planes with gross weights of less than 30,000 lbs. and landing speeds less than 121 knots. The airport is equipped with two runways: a 4,016 ft North/South (1836), and a 3,800 ft Crosswind (11-29). Following recommendation in the 2010 adopted Airport Business Plan the City has initiated an engineering contract for services to provide the design work for the first phase of development involving the grading for a 1,285-foot extension to the south. This work is being performed with the assistance of federal and state aviation grants. In conjunction with the completed Preliminary Development Plan (PDP) for the eastside terminal area city staff has continued to work with several parties interested in developing facilities in this area. Airport Fund revenues are generated through the sale of aviation fuel, navigational charts and pilot supplies, the leasing of 75 tie-down spaces, 40 open T-hangar spaces and 113 enclosed hangar spaces and six ground leases for privately owned hangars. Outstanding debt consists of Certificates of Participation (COP’s) and an inter-fund loan from the General Fund. The COP’s were issued in March 2001 in the amount of $955,000 for construction of four new hangar buildings and related site improvements. The inter-fund loan was used to refund a prior debt issue that was at significantly higher interest rates. This inter-fund loan is being repaid on a monthly basis over the next 20 years at the rate that the city would earn on its other investments. The Airport Fund is accounted for as enterprise fund and utilizes Generally Accepted Accounting Principles (GAAP) based budgeting. This requires that the accrual basis of accounting method is used to record revenues and expenditures. Although capital outlay and bond principal redemption is a reallocation of current assets, amounts for these transactions appear in this budget for informational and cash flow purposes only.

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9: Proprietary Funds

City of Lee’s Summit Annual Budget FY13

Airport FY13 Goals and Objectives

Division Overview: The Aviation Division provides general management and administration of resources to operate, maintain, market, and promote the airport which operates two runways and eight taxiways totaling over 166,044 square yards of pavement, 22 buildings. LS360 or CC Goal Tie-in*

Goals & Objectives: Goal: Effectively and efficiently manage the Aviation Division’s resources. Objective: Manage resources and manpower effectively to operate airport operations of an average of 13 hours per day, 7 days a week. Goal: Marketing efforts aimed at attracting new business to the Airport, retaining current customers, and gaining general public support.

Trans KPA #1

Objective: Market the Airport to retain current customers and reach new potential customers, as well as gain general public support through the use of printed and electronic media sources. Objective: Pursue recommendations in the new Airport Business Plan as approved by Council. Objective: Pursue recommendations made in the recent Public Works Customer Service report. Goal: Continually monitor the need for improvement of services offered to the aviation public.

Trans KPA #1

Objective: Identify needs to improve or meet a higher level of services being offered to the aviation public to retain customer satisfaction through customer feedback from surveys, verbal feedback and request. Objective: Monitor and assist Airport consulting firm with implementation of the approved Capital Improvement Plan (CIP) Plan Objective: Track customer inquiries and service requests through the use of the Fixed Based Operations (FBO) Manager program. Objective: Utilize the services of the Airports’ Maintenance Technician to provide routine and preventive maintenance as needed to maintain 23 City owned buildings. Goal: Implement plans and objectives stated in the Airport’s approved Five-Year Capital Improvement Plan as directed by City Council.

Trans KPA #1

Goal: Respond to inquiries from the public and other departments in a timely and responsive manner.

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City of Lee’s Summit Annual Budget FY13

Objective: Snow removal of all runways will be completed within eight hours upon the conclusion of each snow fall. All other surfaces within 48-hours, ensure Notice to Airmen (NOTAMs) for runway conditions are filed with the Federal Aviation Administration –Flight Service Station reporting the presence of any snow, ice, or slush and their depth as well as reporting braking action with the use of airport vehicle, ensure Public entrances to the Airport’s Terminal building are cleared and treated with chemical ice melt to reduce slip, trip and fall potentials. Goal: Provide efficient and effective maintenance and minor repair services for 23 Airport buildings, and any infrastructure associated with the buildings, grounds, and pavement that are part of the immediate buildings so that they remain in compliance with City, State and Federal standards. Objective: Meet or exceed quality control standards for the distribution of aviation petroleum products Goal: Provide for timely and efficient treatment of pavement surfaces to provide a safe environment for aircraft during times of winter operations. Objective: Monitor weather forecast regularly to provide for a timely reaction on the part of the airport snow team to meet the goals in a timely and efficient manner. Goal: Ensure efficient and effective quality control measures and record keeping associated with the dispensing of fuel into aircraft that meets or exceeds Federal and State guidelines. Objective: Perform daily inspections and records as necessary to meet Underground Storage Tank (UST) Program requirements Goal: Ensure Airport facilities remain in compliance with all State and Federal mandated Missouri Department of Natural Resources and Environmental Protection Agency requirements through the testing and reporting as they relate to the storage of petroleum products and storm water runoff through daily, monthly and annual inspections of facilities as required. Objective: Perform monthly reports and monitoring as required to meet Program requirements.

Goal: Coordination and allocation of Federal and State funds for projects eligible to enhance the facilities and broaden the usefulness of the airport. Construction/implementation of approved airport projects that providing for the enhancement and safety of operations for users of the Airport. Objective: Coordination and allocation of Federal and State funds that provide funding for projects eligible to enhance the facilities and broaden the usefulness of the airport.

Significant Changes/Initiatives:  

Acquire a used snow plow vehicle from the Fleet Division. Host Heart of America Light Sport Expo in October

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9: Proprietary Funds

City of Lee’s Summit Annual Budget FY13

Performance Measurements

FY11

FY12

FY13

Hangar Occupancy Rate

89%

96%

92%

Customer Service Satisfaction Ratings for based on biennial customer survey

94%

N/A

96%

Customer Satisfaction survey response rate based on biennial customer survey

60%

N/A

70%

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City of Lee’s Summit Annual Budget FY13

Airport FY13 Department Budget Summary Revenue Penalties Fuel Sales Intergovernmental Interest Rentals Services Sale of Property Bad Debt Recovery Miscellaneous Transfers Department Total

FY11 FY12 FY12 FY13 Actual Budget Projected Requested $5,360 $3,753 $1,155 $3,753 $709,795 $703,664 $974,882 $884,580 $382,472 $60,000 $60,000 $57,000 $0 $0 $0 $0 $508,016 $549,082 $534,866 $523,145 $5,646 $8,496 $4,330 $5,864 $0 $0 $1,500 $1,500 $0 $0 $0 $0 $24,674 $27,749 $32,541 $26,778 $20,446,191 $0 $0 $6,052,000 ########## $1,352,744.00 $1,609,274.00 $7,554,620.00

Difference (FY12 Budget) $ % $0 $180,916 25.7% ($3,000) -5.0% $0 ($25,937) -4.7% ($2,632) -31.0% $1,500 $0 ($971) -3.5% $6,052,000 ######### 458.5%

Difference (FY12 Projected) $ % $2,598 224.9% ($90,302) -9.3% ($3,000) -5.0% $0 ($11,721) -2.2% $1,534 35.4% $0 $0 ($5,763) -17.7% $6,052,000 $5,945,346.00 369.4%

* FY 13 Revenue includes contribution from the FAA and MODOT Expenses Personal Services Supplies Other Services Maintenance & Repairs Utilities Fuel & Lubricant Depreciation Interest on Bond Capital Equipment Transfers Payment for G & A Other: Department Total

FY11 FY12 FY12 FY13 Actual Budget Projected Requested $383,627 $373,906 $385,696 $404,112 $26,818 $25,075 $25,319 $24,889 $147,891 $121,906 $147,434 $168,405 $201,709 $113,198 $129,134 $124,233 $53,710 $51,122 $52,352 $54,446 $557,448 $548,184 $807,085 $740,118 $699,094 $480,820 $480,820 $574,337 $51,615 $109,697 $109,697 $113,262 $0 $0 $0 $2,875 $6,000 $5,405,530 $5,405,530 $6,052,000 $78,861 $77,778 $77,778 $76,696 $0 $0 $0 $0 $2,206,773.00 $7,307,216.00 $7,620,845.00 $8,335,373.00

Difference (FY12 $ $30,206 ($186) $46,499 $11,035 $3,324 $191,934 $93,517 $3,565 $2,875 $646,470 ($1,082) $0 #########

Budget) % 8.1% -0.7% 38.1% 9.7% 6.5% 35.0% 19.4% 3.2% 12.0% -1.4% 14.1%

Difference (FY12 Projected) $ % $18,416 4.8% ($430) -1.7% $20,971 14.2% ($4,901) -3.8% $2,094 4.0% ($66,967) -8.3% $93,517 19.4% $3,565 3.2% $2,875 $646,470 12.0% ($1,082) -1.4% $0 $714,528.00 9.4%

* FY 13 Expenses includes transfer to the Airport Construction Fund Full Time Equivalents (FTE's) Position Titles Airport Attendant Airport Maint. Tech Airport Attendant PT Airport Manager Asst. to Airport Manager

2.00 1.00 1.96 1.00 1.00

2.00 1.00 2.60 1.00 1.00

2.00 1.00 2.60 1.00 1.00

2.00 1.00 2.04 1.00 1.00

Department Total

6.96

7.60

7.60

7.04

(0.56) (0.56)

$

%

$7,554,620 $8,335,373 7.04

$6,201,876 $1,028,157 (0.56)

458.5% 14.1% -7.4%

Department Total Budget Request Revenues Expenditures FTE's

-21.5%

-7.4%

$ $5,945,346 $714,528

% 369.4% 9.4%

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City of Lee’s Summit Annual Budget FY13

9: Proprietary Funds

AIRPORT OPERATING FUND Statement of Cash Flow Fiscal Year: 2010-11 Actual Operating revenues: Charges for services (a) Fuel sales (b) Other/Intergovernmental (Grant reimbursement) Total operating revenues Operating expenses: Personal services ( c ) Maintenance & repairs Utilities (d) Fuels and lubricants (b) Other/Depreciation Total operating expenses Operating income (loss)

2011-2012 Estimated

2012-13 Adopted

2013-14 Projected

2014-15 Projected

2015-16 Projected

2016-17 Projected

2017-18 Projected

508,017 709,795 418,151

534,866 974,882 99,526

523,145 884,580 97,895

533,608 928,809 97,895

544,280 975,249 97,895

555,166 1,024,012 97,895

566,269 1,075,213 97,895

577,594 1,128,973 97,895

1,635,963

1,609,274

1,505,620

1,560,312

1,617,425

1,677,073

1,739,376

1,804,462

383,627 201,710 53,710 557,448 174,709

385,696 129,134 52,352 807,085 172,753

404,112 124,233 54,446 740,118 193,294

416,235 124,233 55,535 777,124 193,294

428,722 124,233 56,646 815,980 193,294

441,584 124,233 57,779 856,779 193,294

454,832 124,233 58,934 899,618 193,294

468,477 124,233 60,113 944,599 193,294

1,371,204

1,547,020

1,516,203

1,566,421

1,618,875

1,673,669

1,730,911

1,790,715

264,759

62,254

(10,583)

(6,109)

(1,451)

Depreciation expense Payment for general & administrative expense Forgiveness of general & administrative expense Cost/benefit analysis contribution from Gen. Fd Expense for cost/benefit analysis

(699,094) (78,861) 0 0 0

(480,820) (77,778) 0 0 0

(574,337) (76,696) 0 0 0

(574,337) (76,696) 0 0 0

(574,337) (76,696) 0 0 0

(574,337) (76,696) 0 0 0

3,404

(574,337) (76,696) 0 0 0

8,466

(574,337) (76,696) 0 0 0

13,747

Operating income (loss) net of special items

(513,196)

(496,344)

(661,616)

(657,142)

(652,484)

(647,629)

(642,567)

(637,286)

Nonoperating income (expense): Interest income Interest expense (e) Gain on disposal of fixed assets Grant reimbursements (f) Local Match (h)

7,116 (51,615) 0 0

0 (112,915) 0 304,000 16,000

0 (111,925) 0 5,749,400 302,600

0 (109,812) 0 7,903,000 534,000

0 (112,129) 0 9,410,000 524,000

0 (108,559) 0 6,632,000 995,000

0 (110,410) 0 868,000 1,311,000

0 (111,976) 0 1,082,000 2,643,000

Total nonoperating income (expense)

(44,499)

207,085

5,940,075

8,327,188

9,821,871

7,518,441

2,068,590

3,613,024

Net income (loss)

(557,695)

(289,259)

5,278,459

7,670,046

9,169,387

6,870,812

1,426,023

2,975,738

Contribution From General Fund Principal repayment Interest Construction funded in current year (g) Non-cash expense - depreciation Proceeds from COP Capital Outlay - Equipment Intergovernmental loan Transfers in Transfers out Increase (decrease) in assets & liabilities

0 (45,000) 0 (390,429) 699,094 0 0 0 74,377 (6,000) 81,589

0 (45,000) 0 (320,000) 480,820 0 0 0 55,700 (6,000) 0

0 (45,000) 0 (6,052,000) 574,337 0 0 0 57,000 (2,875) 0

0 (45,000) 0 (8,437,000) 574,337 0 0 0 57,000 (2,875) 0

0 (45,000) 0 (9,934,000) 574,337 0 0 0 57,000 (2,875) 0

0 (45,000) 0 (7,627,000) 574,337 0 0 0 57,000 (2,875) 0

0 (45,000) 0 (2,179,000) 574,337 0 0 0 57,000 (2,875) 0

0 (45,000) 0 (3,725,000) 574,337 0 0 0 57,000 (2,875) 0

Increase (decrease) in working capital

(144,064)

(139,739)

183,492

(183,492)

(181,151)

(172,726)

(169,515)

(165,800)

Cash & investments at beginning of year

665,221

521,157

381,418

564,910

381,418

200,267

27,541

(141,974)

521,157

381,418

564,910

381,418

200,267

27,541

(141,974)

(307,774)

Unrestricted cash & investments at end of year: a

Charges for services increase at 2% per year for future years

b

Fuel sales and Fuel and Lubricants expenses increase at 5% per year for future years.

c

Personal Services increase at 3% per year for future years.

d

Utilities increase at 2% per year for future years.

e

Interest expense figures provided by finance

f

Grant reimbursement rates vary between projects. A 95% reimbursement rate is set for specific projects related to the runway extension. A 90% reimbursement rate is set for earthwork and paving projects related to the east side development. New east side terminal is eligible for up to $600k grant reimbursement. Other vertical infrastructure projects, such as hangars, fuel facility, and equipment storage are not eligible for any reimbursement

g

Construction funded values are from the approved 2013-2017 CIP. Prior years funding for projects that were not constructed is added in the year that construction is expected to occur The source of the local match contribution is undetermined and dependent upon Council approval and resource allocation. All development projects considered are identified in the

h

approved Airport Master Plan, Airport Business Plan and the approved 2013-2017 CIP.

Operating Revenue & Expense and Year End Cash 2,000,000 1,500,000 1,000,000 500,000 0

(500,000) (1,000,000) Actual

Estimated

Adopted

Projected

Projected

Projected

Projected

Projected

2010-11

2011-2012

2012-13

2013-14

2014-15

2015-16

2016-17

2017-18

Revenues

Expenses

Year End Cash and Investments

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HARRIS PARK COMMUNITY CENTER FUND The Harris Park Community Center, with renovated additions, is now approximately 30,000 square foot. The recreation facility provides indoor recreational opportunities for all ages through a day camp for school age children held in the summer, holiday breaks from school and scheduled school days off, recreational athletic leagues, programs, instructional classes, special events, and rentals. The summer recreational day camp is for ages 5-11 and provides a wide variety of activities such as skating, bowling, field trips, guest speakers, swimming, etc. The Athletics program provides opportunities for youth such as volleyball, basketball and soccer leagues. Adults, male, female and coed, are served as well at the HPCC for basketball, volleyball, dodge ball or at the newly renovated Hartman Park softball field complex. Instructional classes provide a wide variety of educational and recreational opportunities for pre-school through adults that focus on basic instruction for the individual or family participation. The Special Events group increases cultural awareness by hosting a summer concert series to the community of Lee’s Summit free of charge. Staff from the Parks Department also serves as a liaison to the Arts Council working with a citizen group to research and provide cultural arts activities for the City. The fund is a special revenue fund and utilizes Generally Accepted Accounting Practice (GAAP) based budgeting. This requires that the modified accrual method is used to record revenues and expenditures. Revenues are recognized when susceptible to accrual (i.e. when they become measurable and available). Measurable means the amount of the transaction can be determined and available means collectible within the current period or soon enough thereafter to be used to pay liabilities when due.

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Harris Park Community Center FY13 Goals and Objectives

Fund Overview: The Harris Park Community Center, with renovated additions, is now a 30,000 square foot recreation facility, which provides indoor recreational opportunities through a day camp for school age children held in the summer, holiday breaks from school and scheduled school days off, recreational athletic leagues, programs, instructional classes, special events and rentals. The summer recreational day camp is for ages 5-11 and provides a wide variety of activities such as skating, bowling, field trips, guest speakers, swimming, etc. The Athletics program provides opportunities for youth such as volleyball, basketball and soccer leagues. Adults, male, female and coed, are served as well at the Harris Park Community Center for basketball, volleyball, dodge ball or at the newly renovated Hartman Park softball field complex. Instructional classes provide a wide variety of educational and recreational opportunities for pre-school through adults that focus on basic instruction for the individual or family participation. The Special Events group increases cultural awareness by hosting a summer concert series to the community of Lee’s Summit free of charge. Staff from the Parks Department also serves as a liaison to the Arts Council working with a citizen group to research and provide cultural arts activities for the City. LS360 or CC Goal Tie-in*

Goals & Objectives: Goal: Maintain facilities and programs that are safe and secure for all users. Objectives: 

Ensure that adequate staff is retained, trained and supervised to perform all necessary cleaning duties and activities in a professional manner.

Supervise all activities and facility operations and ensure that all rules of conduct are followed.

Communicate all problems and important information to the Superintendent of Recreation Services and/or Assistant Administrator of Parks & Recreation on a patron comment form.

Monitor facility and program conditions to ensure the safety of our participants.

Review sections of the Emergency Operations Manual at each monthly staff meeting.

Goal: Ensure the facilities and equipment is in good working condition. Objective: 

Monitor the condition of the facility and equipment through a daily inspection and correct any problems immediately or prepare a work order to have the situation corrected.

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Goal: Operate the facility and programs in a cost efficient manner, with enough revenue necessary to recover 100% of the operational costs. Objective: 

Establish program, gate and rental fees that are competitive and relative to the cost of operation.

Minimize utility consumption without sacrificing participant comfort.

Provide a location for LSPR programs.

Monitor the revenues and expenses of each program and facility through weekly reports.

Goal: Ensure the facility and programs are accessible to everyone. Objectives: 

Continue to use a monthly and daily schedule for availability of the facility and fill all available space with leagues, programs, rentals, and special events. Ensure all activities have completed a facility reservation permit.

Develop exciting and entertaining recreational programs that are accessible to all patrons.

Develop and implement a marketing plan for each program and facility.

Goal: Recruit, train, and retain skilled, conscientious, caring staff to administer the programs and operate the facility. Objective: 

Offer competitive salaries. (Survey other programs to compare wages.)

Choose only the best quality of applicants.

Decrease the number of high school employees and increase college age/degreed employees.

Recruit and train staff who will administer the activities in a friendly and professional manner.

Have all staff complete FISH training program (customer service training).

Significant Changes/Initiatives: 

Camp Summit - The Camp Summit day camp for school age children reached its 25th anniversary year last summer. Participation in the program continues to grow each year and revenue is anticipated to increase in FY13. The weekly camp fee will increase $5 per week to $120 per week beginning in May 2012. The budget assumes the program will run a full twelve weeks and not impacted by snow days which shorten the program. Expenditures related to field trip admissions and transportation continues to increase with the additional participation in the program. As in the summer 2011, the enrollment fee will continue to provide each camper with a Summit Waves pool pass which can be used at the facility outside of Camp Summit hours.

Special Events - The special events program will continue to host the Summer Concert Series, Tour de Lakes and Night Flight.

Arts Council - The Arts Council budget of $76,672 includes a request for 50% of the salary and benefits coverage for the responsible manager and a trip to the American Arts National Conference (2nd part). The budget also continues the Mini Grant program and additional monthly grants and sponsorships for the Arts.

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Performance Measurements

FY11

FY12

FY13

701

700

700

434

425

425

678

600

600

641

550

550

Camp Summit Enrollments (2008 – 610; 2009 – 633; 2010 – 658) Camp Summit – Average Weekly Attendance (2008 – 326; 2009 – 388; 2010 – 404) Tour De Lakes participants (2008 – 428; 2009 – 527; 2010 – 566) Night Flight participants (2008 – 308; 2009 – 377; 2010 – 457)

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Harris Park Community Center FY13 Fund Budget Summary Revenue Activity Fees Contributions Interest Rentals Other User Chgs-Concession Miscellaneous Transfer from General Fund Fund Total

Expenses Personal Services Personal Services- Fringes Supplies Other Services Maintenance & Repairs Fuel & Lubricant Depreciation Capital Outlay Fund Total

Full Time Equivalents (FTE's) Position Titles Asst Administrator of P & R Supt. of Recreation Asst. Supt. of Recreation Special Events Manager Recreation Supervisor Maintenance Supervisor Marketing Coordinator Development Coordinator Fund Total

FY11 Actual $1,016,998 $63,867 $254 $65,158 $16,110 $26,702 $57,642 $1,246,731

FY12 Budget $1,095,032 $104,925 $950 $83,865 $12,606 $58,837 $79,049 $1,435,264

FY12 FY13 Projected Requested $1,023,881 $1,097,916 $81,585 $87,750 $250 $250 $54,916 $83,400 $20,110 $20,035 $45,794 $70,652 $77,398 $76,676 $1,303,934 $1,436,679

Difference (FY12 Budget) Difference (FY12 $ % $ $2,884 0.3% $74,035 ($17,175) -16.4% $6,165 ($700) -73.7% $0 ($465) -0.6% $28,484 $7,429 58.9% ($75) $11,815 20.1% $24,858 ($2,373) -3.0% ($722) $1,415 0.1% $132,745

Projected) % 6.7% 7.0%

FY11 Actual $380,921 $335,352 $97,272 $339,832 $18,655 $0 $32,883 $8,518 $1,295,806

FY12 Budget $393,823 $310,547 $96,499 $367,277 $23,714 $0 $27,968 $0 $1,311,936

FY12 FY13 Projected Requested $392,442 $419,940 $309,265 $340,505 $87,800 $99,165 $328,605 $377,106 $19,901 $27,402 $0 $0 $32,883 $32,883 $0 $0 $1,246,261 $1,379,690

Difference (FY12 Budget) Difference (FY12 $ % $ $26,117 6.6% $27,498 $29,958 9.6% $31,240 $2,666 2.8% $11,365 $9,829 2.7% $48,501 $3,688 15.6% $7,501 $0 $0 $4,915 17.6% $0 $0 $0 $67,754 5.2% $133,429

Projected) % 6.5% 9.2% 11.5% 12.9% 27.4%

0.55 0.30 1.00 1.00 3.00 0.50 0.05 0.00 6.40

0.60 0.00 1.00 0.00 3.00 0.50 0.05 1.00 6.15

0.60 0.00 1.00 0.00 3.00 0.50 0.05 1.00 6.15

0.60 0.00 1.00 0.00 3.00 0.50 0.05 1.00 6.15

Fund Total Budget Request Revenues $1,436,679 Expenditures $1,379,690 FTE's 6.15

34.2% -0.4% 35.2% -0.9% 10.2%

10.7%

-

$ $1,415 $67,754 -

% 0.1% 5.2%

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Internal Service Funds

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INFORMATION TECHNOLOGY SERVICES Information Technology Services’ (ITS) mission is to work in partnership with customers to leverage the use of information technologies to meet business challenges and to foster customer self-sufficiency in using those technologies while providing the following: 

 

Faster, easier, more cost-effective and more accurate information and service to the public by automating city processes and by empowering city employees with office automation tools and technology. Focused customer-driven solutions, coordinated information technology planning, project management methodology, cost-effective tools and timely technical services. Business and support services that empower and support our customers in the accomplishment of their missions.

The functions managed by ITS are: Help Desk – Centralized and coordinated support is delivered via the ITS Help Desk. The Help Desk provides assistance with hardware, software, and phone systems to city staff. This group monitors the city computer environment and dispatches ITS staff to critical system and network events. Coordinates orders for equipment, manages employee computer system access, and provides internal computer training sessions. Network and Desktop Computer Operations – The city network has dedicated connections to 22 city facilities via fiber, a high speed wireless network and leased lines. Remote communication is provided for staff to connect externally via the Internet, as well as outbound access to the Internet for web and email, Jackson County system access and public safety networks (City of Kansas City, State of Missouri and NCIC). The wireless network has been expanded to laptops utilizing leased wireless cards for management team, public safety and other critical laptops utilized by city staff. The ITS supports and maintains network devices as well as the infrastructure of copper and fiber cables, circuits, hubs, routers, bridges and switches necessary to provide communications between these locations. Technology Planning and Internal Consulting – ITS staff works with departments to assess, define and identify needs and research, and develop and implement solutions to meet those demands. ITS Services Coordinators are assigned as a resource for the coordination of technical support services within each department. The coordinator assists with effectively and efficiently navigating ITS related processes and services and is the departments advocate in escalating service needs and evaluating new technology requests to meet business process needs. ITS Services Coordinator are knowledgeable about department’s unique business processes, strategic goals and objectives, and technology needs – and are empowered to provide assistance needed to succeed in technology-assisted endeavors. Applications Administration - ITS provides administration and end user support for all applications within the city. This group manages over 130 desktop, network, and AS/400 software products are used by the city departments. ITS provides the design, installation, configuration, vendor coordination, end user training and support, installation of upgrade, development of interfaces as required, and application troubleshooting. Application Administrators also serve as liaisons between end user and vendor by bridging the gap between technology and business process.

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Project Management - Project Management is the discipline of planning, organizing, and managing resources to bring about the successful completion of specific project goals and objectives. ITS developed and uses a defined Project Management Process to manage all project activities including: clearly defining the project’s scope, schedule, & cost; devising a solution to meet the requirements, including all people, process, technology, & support aspects; configuring or creating the desired solution; testing the solution and ensuring readiness for implementation; and implementing the solution and any required process changes. Project managers are responsible for ensuring successful execution of the process by controlling issues and risks, communicating project goals and status, and directing internal and external resources in executing tasks on the project timeline. Geographic Information Systems Administration - As the central coordinator of the city Geographic Information System (GIS), the ITS team provides management of the database, map layers, software and related components. ITS defines standards for GIS data and fulfills internal and external requests for data by providing maps and reports. GIS staff maintains the central GIS data to ensure maps are updated with accurate and timely information. The GIS staff continues to advance the integration of maps into city business to better support daily operations and decision making processes. Communications System Administration – Communication group is responsibility for supporting the phone and voice mail systems. The system includes over 600 phone voice/data lines and related equipment. These responsibilities include coordinating all phone related moves, additions and changes. In addition this group monitors and manages the phone related hardware and software located through city facilities. Communications also includes the email and calendar system utilized by employees to communicate and organize meetings with internal and external contacts. This includes the archiving of email communications and the filtering of unwanted spam emails. In addition this group manages the integration of mobile smart phones to provide city management instant access to email and calendars. Audio/Visual Services – The Local Government Access Channel broadcasted on AT&T, Comcast and Time Warner is managed by ITS. The channel provides information concerning local government activities, services and policies to the citizens of Lee’s Summit. The channel increases the public awareness of the activities of the legislative and administrative bodies of city government and other governmental entities. The channel is also used to facilitate emergency information to the general public. In addition the Audio Visual technology utilized throughout city facilities for meetings, digital signage, security and video production is supported by this central group. Depreciation - In accordance with GAAP-based budgeting, the ITS Fund includes a charge for the non-cash depreciation expense to better match how much of the assets have been depreciated in a particular year. Although the capital outlay and bond principal redemption is a reallocation of current assets, an amount for these appear in this budget for informational and cash flow purposes only.

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Information Technology Services (ITS) FY13 Goals and Objectives

Division Overview: Information Technology Services provides central management of information technology resources and initiatives within the entire organization. These services are delivered via two teams: Technology Services Team and Projects and Applications Management Team. Efforts or coordinated by the City’s Chief Technology Officer and a manager of each of the two teams. ITS depends upon a close working relationship with each Department which is supported through our ITS Liason program and ITS Steering Committee. Delivery of services are structured through the ITS Help Desk and our IT Project Management approach. LS360 or CC Goal Tie-in*

Goals & Objectives: Goal: City employees will have access to technical support for the efficient and effective use of city provided hardware and software during normal business hours. 

Provide ability for customers to self submit requests for services into the help desk system and to inquire on current and historical service requests.

Continue to develop resources providing customers the ability to access to a knowledge base of common problems and potential solutions.

Goal: Technology training programs will be offered on a regular basis including formal classes, computer based training and one on one training as appropriate. 

Complete the preparation of training materials for classes to address the organizational needs identified; schedule and provide at least one training opportunity for each class.

Continue to expand the use of the newly developed electronic training site for IT and other employee training, providing a cost effective and convenient alternative to classroom training when appropriate.

Goal: Further enhancements to recording/broadcast and audio/visual equipment to extend reliable, appropriate and effective use.

LG KPA#2

LG KPA#2

LG KPA#1

Re-evaluate the ITS role in building security systems at non City Hall locations upon request of several departments who are lacking ongoing support and systems which are in need of enhancements/upgrades.

Goal: Improved customer service to citizens through the use of GIS technology.

Emphasis will be placed on employee’s capture of details such as incident location, incident type, incident status, date, caller information, caller comments, staff investigation comments, staff time and other relevant information to create a complete picture of citizen requests.

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Goal: GIS integration with business systems to support information sharing across organization. 

Continued prioritization of opportunities to utilize business intelligence tools to visually present trends in city departments’ service delivery.

Improving business processes to ensure timely updates to the GIS information shared across the organization, allowing end users to make informed decisions.

LG KPA#2

Goal: End-user computing technology standards, for both hardware and software, will be maintained to optimize the procurement, utilization and management. 

Working under the direction of the purchasing effort to create a new copier/multifunction contract, evaluate printer purchase options and policies to maximize the cost/benefit of purchases and obtain consistent price discounts to the extent possible.

Develop a printer procurement policy to reduce printing costs throughout the City by establishing standards based on needs, features, and basis of use prior to purchase.

LG KPA#4

Goal: Provide a computing environment which ensures the appropriate technology is available in an effective manner.

Continue to develop measures to ensure that all managed infrastructure assets are evaluated to determine the necessary performance levels, availability requirements and thresholds; develop and implement preventative maintenance plan in conjunction with industry recommended standards.

Complete support model for wireless communications including a 3-year strategic plan that serves as a roadmap for the maintenance of current wireless systems as well a growth strategy in support of future needs including remote surveillance initiates and mobile computing expansion.

Enhance new SAN environment by capitalizing on advanced features that may allow for more efficient use of space through the elimination of redundant files, offloading of archived data to lower cost disk, etc.

Complete the upgrade of backhaul providing network connectivity to select remote public safety buildings from public wireless to fiber.

Goal: Evaluate and adapt to changing IT demands as a result of new mobile devices and services.

LG KPA#2

LG KPA#1

Revise City and IT policies and procedures related to the use of city and employee owned mobile smart phones, seeking opportunities to improve information access while ensuring appropriate levels of security and management of data.

Develop a strategy regarding the future of mobile web site services to meet an increasing demand for access to internet information by mobile smartphone users. Evaluation will consider the adaptation of existing web site for mobile users as well as the potential need for custom and vendor provided mobile applications in the future.

Goal: Implement the Evolution (ERP) project LG KPA#2

Finalize Phase I of Evolution, the Community Phase, which includes the migration of existing financial and purchasing business processes to the new Lawson software system which is scheduled to go live in the summer of 2012.

Continue to support the adoption of Phase II, the Customer Phase, which included the transition of the Water Utility customer service and billing system to the new Advanced Utility system which went live in the Spring of 2012.

Complete the design and conversion of Phase III, the Co-Workers Phase, including the

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migration of Human Resources, Payroll and employee benefits management solutions to the Lawson software. Tentatively scheduled to Go Live in Early 2013. 

Manage the Evolution project in an effective manner to address financial, change management, technical, training and related issues through a strong partnership with all involved parties. Maintain the targeted project schedule and respond to project issues and change requirements in a timely and effective manner when necessary.

Prepare the City’s employees and technical environment for the changes necessary to ensure the successful implementation of the new products and to ensure successful delivery of new services and features being made available through the Evolution project.

Significant Changes/Initiatives: 

A re-organization was done in FY12 which consolidated the organizational structure of ITS from three teams down to two. The GIS and Operations teams were combined under a single manager; eliminating the Operations Manager position. Supervisors of the Help Desk and Network Services workgroups are being implemented to oversee the daily activities of these key operational functions; under the direction of the Manager of Enterprise Technology Services.

Five key operational duties have been historically performed by temporary professional staff working a 40 hour per week schedule. Retaining qualified personnel in these roles is critical for ongoing IT operations. The budget includes a reallocation of temporary professional salaries for three of these positions to create full time positions for the current Application Analyst, Web Administrator and Audio/Visual Specialist. The Desktop Support and Help Desk Support temporary professional positions should be considered for conversion to full time positions in the future.

Windows 7 has become the standard operating system provided on new desktop computers by all manufactures starting in 2012. ITS has proceeded with a pending project to migrate all desktop computers to the updated operating system. Not all of the current 130+ city applications are able to operate under Windows 7. A proposed project would fund the mitigation tasks needed to address the required software upgrades or replacements necessary to ensure the required transition to Windows 7 can be completed for all City computers within a reasonable timeframe.

The Evolution ERP project continues to be the primary focus for the majority of ITS resources. Additional existing personnel have been reassigned to the project to ensure the successful completion. When the initial project has concluded, an assessment of resource needs and allocation will be conducted to address the pending project requests and additional enhancements identified during the Evolution implementation.

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Performance Measurements

2010

2011

2012

2013

Enterprise and Department Applications Managed and Supported

110

113

120

125

Servers

55

63

68

68

Total Help Desk Calls

3102

3612

5100

4500

9 250

10

Emergency

2

9

High Priority

185

207

225

181

329

End User PC’s (Desktops/Laptops/In-Car)

675

660

650

650

Meetings Broadcast/Recorded

81

62

64

70

Project Support

333

300

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Information Technology Services (ITS) FY13 Department Budget Summary Revenue ITS Overhead Department MERP Payments Expansion Project Funding Other Revenue Interest Department Total

FY11 Actual

FY12 Budget

$2,196,837 $490,668 $65,987 $213,832 $13,181

$2,980,505

FY12 Projected

$2,098,962 $527,000 $400,000 $1,000 $50,000

$3,076,962

$2,098,962 $527,000 $400,000 $15,243 $20,000

$3,061,205

Expenses

FY11 FY12 FY12 Actual Budget Projected Personal Services $1,620,870 $1,678,344 $1,635,016 Supplies $34,172 $50,500 $16,850 Other Services $451,715 $295,175 $269,328 Maintenance & Repairs $420,480 $430,341 $430,341 Utilities $44,032 $41,641 $39,223 Fuel & Lubricant $1,061 $750 $750 Depreciation $368,081 $473,896 $473,896 Capital Projects $0 $0 $0 Transfer Out -$159,043 -$245,000 -$245,000 Other: Capital Assett - ITS $0 $31,177 $31,177 Other: Transfers $2,362 $0 $0 Other: MERP Computer Supplies $356,979 $593,343 $593,343 Department Total $3,314,966 $4,031,887 $3,926,644 ** Capital Project To be completed upon final FY13 Expansion Project Approval

Full Time Equivalents (FTE's) Position Titles Chief Technology Officer Supervisor, Support Services Manager, Enterprise Technology Services GIS Senior Analyst GIS Analyst GIS Technician Senior Network Administrator Network Administrator Support Specialist/Trainer Applications Administrator System Support Analyst Communications Systems Admin Manager, Project & Application Management Project Manager Applications Analyst Inventory and Records Specialist Audio/Video Specialist Web Administrator Department Total

$3,126,870

Difference (FY12 Budget) $ % $253,259 12.1% $3,500 0.7% ($176,500) -44.1% ($351) -35.1% ($30,000) -60.0% $49,908 1.6%

Difference (FY12 Projected) $ % $253,259 12.1% $3,500 0.7% ($176,500) -44.1% ($14,594) -95.7% $0 $65,665 2.1%

FY13 Requested $1,837,970 $15,865 $261,778 $485,031 $36,587 $750 $470,999 $379,333 -$140,000 -$31,930 $0 $631,708 $3,948,636

Difference (FY12 Budget) $ % $159,626 9.5% ($34,635) -68.6% ($33,397) -11.3% $54,690 12.7% ($5,054) -12.1% $0 0.0% ($2,897) -0.6% $379,333 $105,000 -42.9% ($63,107) -202.4% $0 #DIV/0! $38,365 6.5% ($83,795) -2.1%

Difference (FY12 Projected) $ % $202,954 12.4% ($985) -5.8% ($7,550) -2.8% $54,690 12.7% ($2,636) -6.7% $0 0.0% ($2,897) -0.6% $379,333 $105,000 -42.9% ($63,107) -202.4% $0 $38,365 6.5% $21,448 0.5%

FY13 Requested $2,352,221 $530,500 $223,500 $649 $20,000

1.00

1.00

1.00

1.0

1.00

1.00

1.00

-

1.00

1.00

1.00

1.0

1.00

1.00

1.00

1.0

1.00

1.00

1.00

1.0

2.00

2.00

2.00

2.0

1.00

1.00

1.00

1.0

1.00

1.00

1.00

1.0

1.00

1.00

1.00

1.0

4.00

4.00

4.00

4.0

1.00

1.00

1.00

1.0

1.00

1.00

1.00

1.0

1.00

1.00

1.00

1.0

1.00

1.00

1.00

1.0

1.00

1.00

1.00

2.0

1.00

1.00

1.00

1.0

-

-

-

-

-

-

20.00

20.00

20.00

1.0 1.0

22.00

Department Total Budget Request

#

(1.00) 1.00 1.00 1.00 2.00 $

Revenues Expenditures FTE's

$3,126,870 $3,948,636 22.00

$49,908 ($83,795) 2.00

-100.0%

100.0%

10.0% % 1.6% -2.1% 10.0%

$ $65,665 $21,448

% 2.1% 0.5%

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INFORMATION TECHNOLOGY SERVICES Statement of Cash Flow FISCAL YEAR: 2009-10 ACTUAL

2010-11 Actual

2011-12 Budget Estimated

2012-13 Adopted

2013-14 Budget

2014-15 Budget

2015-16 Budget

2016-17 Budget

2017-18 Budget

Operating revenues: Charges for Service Other

2,454,664 8,535

2,687,505 213,832

2,625,962 1,000

2,625,962 15,243

2,882,721 649

2,894,449.42 1,000

2,906,944.03 1,000

2,966,938.53 1,000

3,028,785.42 1,000

3,092,554.37 1,000

Total operating revenues

2,463,199

2,901,337

2,626,962

2,641,205

2,883,370

2,895,449

2,907,944

2,967,939

3,029,785

3,093,554

Operating expenses Personal services Maintenance & repairs Utilities Fuel and Lubricants Other Capital Equipment Depreciation

1,505,289 407,258 47,426 745 482,837 0 618,842

1,620,871 420,480 44,032 1,061 716,418 0 509,742

1,678,344 430,341 41,641 750 698,087 0 673,896

1,635,016 430,341 39,223 750 638,940 0 673,896

1,837,971 485,031 36,589 750 769,353 0 470,999

1,874,730 460,000 36,589 750 500,000

1,912,225 435,000 36,589 750 500,000

1,950,470 456,750 36,589 750 500,000

1,989,479 479,588 36,589 750 500,000

2,029,268 503,567 36,589 750 500,000

470,999

470,999

470,999

470,999

470,999

Total operating expenses

3,062,397

2,802,862

3,523,059

3,418,166

3,600,693

3,343,068

3,355,563

3,415,558

3,477,404

3,541,173

Operating income (loss)

(599,198)

98,475

(896,097)

(776,961)

(717,323)

(447,619)

(447,619)

(447,619)

(447,619)

(447,619)

Nonoperating income (expense): Interest income Gain (loss) on disposal of fixed assets Transfers In

3,415 0 325,079

13,181 (34,311) 63,625

50,000 0 400,000

20,000 0 400,000

20,000 0 120,000

29,882 0 200,000

32,415 0 200,000

34,973 0 200,000

37,557 0 200,000

0 0 200,000

Total nonoperating income (expense) Net income (loss)

328,494 (270,704)

42,495 140,970

450,000 (446,097)

420,000 (356,961)

140,000 (577,323)

229,882 (217,737)

232,415 (215,204)

234,973 (212,646)

237,557 (210,062)

200,000 (247,619)

618,842

509,742

673,896

673,896

470,999

470,999

470,999

470,999

470,999

470,999

Depreciation

Increase (decrease) in Cash

348,138

650,712

227,799

316,935

253,262

255,795

258,353

260,937

223,380

Cash at Beginning of Year

3,161,493

2,126,917

2,777,629

2,777,629

3,094,564

(106,324)

2,988,240

3,241,502

3,497,297

3,755,650

4,016,587

Unrestricted cash and investments at the end of the year

2,126,917

2,777,629

3,005,428

3,094,564

2,988,240

3,241,502

3,497,297

3,755,650

4,016,587

4,239,967

Operating Revenue & Expense and Year End Cash 4,500,000 4,000,000

3,500,000 3,000,000 2,500,000 2,000,000 1,500,000 1,000,000 500,000

0 ACTUAL

Actual

2009-10

2010-11

Budget

Estimated

2011-12

Revenue

Adopted

Budget

Budget

Budget

Budget

Budget

2012-13

2013-14

2014-15

2015-16

2016-17

2017-18

Expense

Year End Cash and Investments

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FLEET OPERATIONS FUND The Fleet Operations Fund is an internal service fund. Internal service funds are used to account for the financing on cost-reimbursement basis of goods or services provided by one department to other departments within the same governmental organization. The Fleet Operations Fund is comprised of two parts, first the Vehicle Replacement Program (VERP) which provides motor vehicle fleet replacement services to the various City departments. All City motor vehicles are now owned by this fund. The departments then leases or rent their vehicles at a rate that will provide funds for the replacement of that particular piece of equipment at a scheduled future date. By charging a yearly rate with a technology multiplier, over the life of the equipment, this system enables the City to replace vehicles within efficient lifecycle time frame and not just when funds are available. This will provide all departments with safe and efficient vehicles throughout the fiscal year while maintaining a steady yearly payment at much lower rates than direct replacement cost. The fund also allows for the ability to capture new technology allowing for lower fuel cost and reduced emissions output. The second part of the Fleet Operations Fund is the overhead component. This fund account for the cost of the daily operation which provides twenty four hour service to all using departments, Fleet Operations provides all maintenance and repairs to over four hundred pieces of equipment, and our mission is to provide the best service and staff by partnering with departments and vendors to effectively monitor and ensure the most cost effective repair and replacement of vehicles and equipment. With effectively monitoring repairs and maintenance schedules the Fleet Division is committed to providing the most cost effective service while recognizing the value of the ever changing field and capitalizing on changing technology. Overhead is charged to the departments on a weighted percentage of operational overhead costs based on a three year average of the work order hours generated by the using department. The established maintenance program has also yielded longer useful life and higher resale values.

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Fleet FY13 Goals and Objectives

Division Overview: Oversight and management of the city’s motor vehicle and equipment fleet, including administration of the Vehicle and Equipment Replacement Program, motor pool, maintenance and repair services, acquisition and disposal of the city’s fleet units.

LS360 or CC Goal Tie-in*

Goals & Objectives: Goal: Provide a cost-effective and efficient Vehicle Management program.

LG KPA#4

Objective: Improve efficiencies of the VERP program. 

Continue to measure optimal life cycles with various worksheet reports to determine possible savings with increased or decreased life cycles.

Continue to monitor resale value to determine if increased lifecycles adversely effect the yearly VERP payments.

Full Fleet Advisory Board involvement on evaluation and management of Fleets growth with continued discussions on possible Fleet reductions.

Continue to monitor maintenance cost and cost per mile to determine if increased lifecycle costs are adversely affected.

Goal: Green the Fleet where applicable and economical.

QoL KPA#4

Objective: Evaluate all new and current vehicles for Green and environmental improvements. 

Enter into continual discussions with Fleet Advisory Board detailing areas of the fleet that can utilize alternative fueled vehicles and that demonstrate fuel reductions strategies.

Actively involved with MARC and Kansas City Clean Cities to initiate efforts to promote the use of electric vehicle and actively seek to bring electric vehicle plug in stations to the metro area.

Measure vehicle selection and compare with current vehicles to evaluate the possibility of lowering the overall Fleets Emissions and carbon foot print through normal replacement cycles without increased acquisition cost.

92% of the Fleets on road Diesels vehicles are now ultra low emissions engines, Fleet will continue to implement low emissions engines vehicles without increased acquisition cost.

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Goal: Continue to improve Employee efficiencies

LG KPA#2

Objective: Evaluate Employee skill levels to determine needed improvements. 

Pursue advancements toward additional employee’s certification levels which will help determine technician’s level of expertise.

Monitor staff performance reports to determine deficient area in productivity and design training to match those deficient areas.

Continue to work with area fleets in joint mechanic training reducing cost and travel time

Objective: Measure performance measurements for Fleet productivity. 

Monthly monitoring of overall Fleet performance reports for information on trends and needed improvements

Measure information derived from customer service surveys and implement changes recognized to improve service levels to each using department

Monthly monitoring of department fuel reports and actively inform departments of evaluation results and any noticeable trends in fuel usage that could result in fuel use reductions.

Significant Changes/Initiatives:     

Temporarily discontinued the use of Bio-Diesel due to cost and availability of the 5% blend. Recognized the use of any blends at 20% level would not work on the Fleets light and medium duty diesel engines due to wash down of the cylinder walls. Continue with waste oil and antifreeze recycling that continues to eliminate disposal cost. Continue to recycle scrap metal generated during vehicle and equipment repairs eliminating waste disposal. Continue to monitor the fuel management system for compatibility with the proposed new windows 7 operating system. Experienced costly repairs and downtime to the only shop heavy truck lift and have implemented a quarterly inspection by an outside firm to monitor and evaluate the truck lift. This inspection will determine the lifts safety and estimated life of the equipment.

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Performance Measurements

FY11

FY12

FY13

Average Miles per gallon total fleet

6.1

10.4

10.5

Average Total Cost per vehicle

$5,194

$4,427

$4,500

Average Repair Cost per vehicle

$1,158

$1,105

$1,100

Total Cost Per mile

$1.63

$1.50

$1.30

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FLEET OPERATIONS Statement of Cash Flow FISCAL YEAR: 2009-10 ACTUAL Operating revenues: Charges for Services Other Expansion Total operating revenues

2010-11 Actual

2011-2012 Budget Estimated

2,433,625 820

2,515,716 10,097

2,618,892 8,500

2,434,445

2,525,813

Operating expenses Personal services Maintenance & repairs Utilities Fuel and Lubricants Miscellaneous Depreciation Capital Asset Closeout

484,964 93,789 48,919 2,591 114,902 2,149,124 0

Total operating expenses

2,894,289

Operating income (loss)

(459,844)

Nonoperating income (expense): Interest income Transfers Out Transfers In

5,403 (1,748) 50,804

Total nonoperating income (expense) Net income (loss)

54,459 (405,385)

Gain (loss) on Disposal of Fixed Assets Non Cash - Depreciation

2013-14 Budget

2012-2013 Adopted

2014-15 Budget

2015-16 Budget

2016-17 Budget

2017-18 Budget

2,710,517 1,545

2,804,685 1,545

2,853,606 1,545

2,886,066 1,545

2,920,471 1,545

3,011,207 1,545

2,627,392

2,618,892 9,859 5,530 2,634,281

2,712,062

2,806,230

2,855,151

2,887,611

2,922,016

3,012,752

527,180 102,120 45,584 3,782 113,646 2,238,407 0

542,899 110,339 37,436 3,547 124,304 1,780,432 4,389,412

546,488 127,478 36,562 3,318 122,474 1,780,432 4,124,895

564,861 113,294 38,535 3,317 172,530 1,659,216 3,335,930

576,158 113,294 38,535 3,317 172,530 1,659,216 2,775,203

587,681 113,294 38,535 3,317 172,530 1,659,216 1,844,693

599,435 113,294 38,535 3,317 172,530 1,659,216 2,410,011

611,424 113,294 38,535 3,317 172,530 1,659,216 4,558,077

623,652 113,294 38,535 3,317 172,530 1,659,216 2,823,442

3,030,719

6,988,369

6,741,647

5,887,683

5,338,253

4,419,266

4,996,338

7,156,393

5,433,986

(4,360,977)

(4,107,366)

(3,175,621)

(2,532,023)

(1,564,115)

(2,108,727)

(4,234,377)

(2,421,234)

(504,906)

21,283 0 63,112

29,543 0 0

84,395 (420,511)

37,911 0 0

37,911 0 0

143,256 0 0

141,293 0 0

148,658 0 0

152,711 0 0

138,701 0 0

29,543 (4,331,434)

37,911 (4,069,455)

37,911 (3,137,710)

143,256 (2,388,767)

141,293 (1,422,822)

148,658 (1,960,069)

152,711 (4,081,666)

138,701 (2,282,533)

764,166 1,659,216

533,255 1,659,216

500,097 1,659,216

706,183 1,659,216

1,021,429 1,659,216

510,620 1,659,216

736,491

405,330

301,952 2,149,124

243,073 2,238,407

869,918 1,780,432

843,283 1,780,432

Increase (decrease) in working capital

2,045,691

2,060,969

(1,681,084)

(1,445,740)

Retained earnings, beginning of year

12,378,989

14,424,680

16,485,649

16,485,649

15,039,909

14,325,581

14,129,285

14,865,776

15,271,105

13,870,084

Unrestricted cash and investments at the end of the year

14,424,680

16,485,649

14,804,565

15,039,909

14,325,581

14,129,285

14,865,776

15,271,105

13,870,084

13,757,387

(714,328)

(196,296)

(1,401,021)

(112,697)

Operating Revenue & Expense and Year End Cash 18,000,000

16,000,000 14,000,000 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000

2,000,000 0 ACTUAL

Actual

2009-10

2010-11

Budget

Estimated

2011-2012

Revenue

Adopted

Budget

Budget

Budget

Budget

Budget

2012-2013

2013-14

2014-15

2015-16

2016-17

2017-18

Expense

Year End Cash and Investments

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CENTRAL BUILDING SERVICES FUND Central Building Services (CBS) is an internal service fund comprised of five service functions: Capital Project Management Services, Building Maintenance Services, Custodial Services, Utilities and General Services including the Building Equipment Replacement Program (BERP). The City Architect manages CBS. Capital Project Management Services focuses on new building project development such as the new Indoor Firing Range/Training Facility for the Police Department, as well as building or site renovation projects such as the renovation of the Police Department Detention Facility. The City Architect dedicates 75% of his time to provide design and construction oversight, while assisting the responsible department’s project team from concept through completion. The Building Maintenance Services staff includes 25% of the City Architects time as well as 2.25 FTEs. One staff member is a heating, ventilation and air conditioning (HVAC) technician. The services provided include routine maintenance, scheduled and unscheduled maintenance, repairs and general upkeep of facilities throughout the City. Specifically, they are responsible for maintaining City Hall, City Hall Parking Garage, all City fire stations, Animal Control, Public Works Maintenance Facility, Arnold Hall, Amtrak Station and downtown restrooms. Most maintenance related on-call contracts are administered as part of the services provided and includes elevator inspections, fire alarm inspections, window washing and carpet cleaning. Duty hours are from 6:30 AM to 3:30 PM, Monday through Friday. The Custodial Services staff includes 5.5 FTEs. The services typically include custodial and janitorial duties including floor care, trash disposal, recycling and detail cleaning of staff offices, restrooms and public spaces. Outside duties include snow and trash removal. 3 FTEs are assigned to City Hall/Parking Garage who work 3rd shift hours from 11:00 PM to 7:30 AM, Sunday night through Thursday night. 1 FTE is also assigned to City Hall/Parking Garage and 1 FTE is assigned to the Public Works Maintenance Facility and Animal Control working from 9:00 AM to 5:30 PM, Monday through Friday. 0.5 FTE is assigned to Fire Headquarters and the Municipal Court and works from 5:00AM to 9:00 AM. The Utilities and General Services program includes budget administration of all utilities for City Hall and Parking Garage. Specifically, natural gas, electricity, water/sewer and trash disposal is included. This program also administers the landscaping Memo of Understandings(MOU) for City Hall, Public Works Maintenance Facility and miscellaneous facilities. The Building and Equipment Replacement Program (BERP) collects and administers individual department BERP contributions. As replacement projects are scheduled for implementation, the City Architect will assist with procuring bids and completing the work. The City Architect will also perform facility inspections on an annual basis to evaluate BERP components.

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Central Business Services (CBS) FY13 Goals and Objectives

Division Overview: Capital Project Management Services ensures that the City Architect has certain responsibility for oversight of new building projects, renovation of existing buildings, sitework and other brick and mortar facility type capital improvement projects. Multiple projects proceed concurrently but in various phases of development. The City Architect also administers the Building and Equipment Replacement Program (BERP) which provides funding for various capital improvement projects. Major new building projects are identified individually and included in a general obligation bond approved by the citizens. Other responsibilities include facility coordination at City Hall. Facility Maintenance Services provides maintenance and repair for most City-owned facilities. Typically, the in-house staff performs maintenance on HVAC and minor electrical repairs, major and minor building repairs, equipment repairs, carpentry and furniture installation. This group also oversees maintenance performed utilizing on-call contracts such as maintenance on electrical systems, elevators and window washing. Custodial Services is responsible for daily, routine custodial work at most City facilities. Typically, the in-house staff performs all tasks required to maintain clean, safe facilities including daily floor care, sanitation and replenishing paper products while some services are provided by contracted services such as deep carpet cleaning. LS360 or CC Goal Tie-in*

Goals & Objectives: Capital Project Management Services Goal: Complete the design phase and begin the construction phase for the new Police Training Facility/Firing Range and Detention Area improvements.

LG KPA #2

Objectives:  Attend necessary meetings with the general contractor, design team and Police Department staff. 

Monitor the construction progress to ensure compliance with the contract documents.

Provide change order management to ensure total changes do not exceed 5% of the original contract amount as compared to 7.5% industry standard.

Goal: Investigate technology related to asset management options.

LG KPA #2

Objectives:  Participate in the ERP implementation project. 

Begin to develop asset inventories.

Goal: Continue to investigate and implement lowering operating expenses City facilities.

QoL KPA #4

Objectives:  Implement City Sustainability Study relating to energy efficiency for City facilities and incorporate affordable elements. 

Incorporate sustainable building components into the new Police facilities.

Ensure quality while achieving maximum value for maintenance and custodial purchases

Facility Maintenance Services QoL KPA #4

Goal: Continue to develop efficiencies of operation to increase customer service and value of

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City of Lee’s Summit Annual Budget FY13

services provided.

Objectives:  Continue to investigate and determine “best practices” related to facility maintenance. 

Research and implement affordable sustainable replacement components or systems.

Program routine maintenance schedules for major building components into the ERP system.

Custodial Services Goal: Continue to develop efficiencies of operation to increase customer service and value of services provided.

QoL KPA #4

Objectives:  Refine current means and methods and implement necessary changes. 

Continue implementation of custodial supplies inventory management

Significant Changes/Initiatives:   

Design and construction for the new Police Training Facility and the Detention Facility improvements. This project is fully funded by the November 2010 bond initiative. CBS overhead fee for providing oversight for both phases will be $45,000. Continue to provide cost effective support services for all departments at City Hall and stand alone facilities. While the costs for most individual projects is under $5,000, $60,000 is budgeted for all facility maintenance and repairs. Projects funded by the Building Equipment and Repair program will include pavement, roofing, sidewalk and brick paver repairs for city Hall, the Fire and Police departments in the total amount of $118,000.

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Performance Measurements

FY11

FY12

FY13

Convert parking structure lighting from metal halide lamps (HID) to LED lamps using existing fixture housings.

0

10

25

Track City Hall utility costs per square foot in order to identify savings opportunities. *Note: 7% electrical costs removed due to parking structure lighting.

$253,300 = $3.25/sf

$248,400 =

Facility Maintenance work orders completed.

291

300

350

Continue conversion of supply inventory management from existing spreadsheets to computer data base format using vendor supplied hand held scanners.

0%

80%

100%

$3.18/sf

$287,230 =

3.68/sf

*Note: 7% electrical costs removed due to parking structure lighting.

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Central Business Services FY13 Department Budget Summary Revenue Overhead Payments Berp Payments Other Interest Earned Department Total

Expenses Personal Services Supplies Other Services Maintenance & Repairs Utilities Fuel & Lubricant Depreciation Capital Outlay Transfers Out Department Total

FY11 Actual $994,450 $137,834 $182,305 $3,526 $1,318,115

FY12 Budget $1,079,852 $137,834 $0 $10,200 $1,227,886

FY12 Projected $1,079,852 $137,834 $0 $10,200 $1,227,886

FY13 Requested $1,154,440 $137,834 $0 $10,200 $1,302,474

FY11

FY12

FY12

FY13

Actual

Budget

Projected

Requested

$519,902 $19,688 $83,924 $108,442 $265,778 $4,114 $43,581 $0 $0 $1,045,429

$493,427 $22,343 $96,652 $95,555 $329,049 $7,125 $42,276 $204,300 $0 $1,290,727

$519,865 $24,856 $95,672 $188,124 $262,440 $5,500 $42,276 $204,300 $0 $1,343,033

Difference (FY12 Budget) $ $74,588 $0 $0 $0 $74,588

% 6.9%

6.1%

Difference (FY12 Budget)

$556,377 $24,856 $107,801 $101,534 $304,160 $5,900 $57,280 $118,000 $0 $1,275,908

Difference (FY12 Projected) $ $74,588 $0 $0 $0 $74,588

% 6.9%

6.1%

Difference (FY12 Projected)

$

%

$

%

$62,950 $2,513 $11,149 $5,979 ($24,889) ($1,225) $15,004 ($86,300) $0 ($14,819)

12.8% 11.2% 11.5% 6.3% -7.6% -17.2% 35.5% -42.2%

$36,512 $0 $12,129 ($86,590) $41,720 $400 $15,004 ($86,300) $0 ($67,125)

7.0%

-1.1%

12.7% -46.0% 15.9% 7.3% 35.5% -42.2% -5.0%

Full Time Equivalents (FTE's) Position Titles City Architect Central Building Services Supervisor Lead Facility Maintenance Worker Facility Maintenance Worker Lead Custodian Custodian

1.00 1.00 0.00 2.00 1.00 4.50

1.00 1.00 0.00 1.00 1.00 4.50

1.00 1.00 0.00 1.00 1.00 4.50

1.00 1.00 0.00 1.25 1.00 4.50

Department Total

9.50

8.50

8.50

8.75

0.25 0.25

Revenues

$1,302,474

$74,588

6.1%

Expenditures FTE's

$1,275,908 8.75

($14,819) 0.25

-1.1% 2.9%

Department Total Budget Request

$

25.0%

2.9%

%

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9: Proprietary Funds

Central Building Services Statement of Cash Flow FISCAL YEAR: 2009-10 ACTUAL

2010-11 Actual

2011-12 Budget Estimated

2012-13 Adopted

2013-14 Projected

2014-15 Projected

2015-16 Projected

2016-17 Projected

2017-18 Projected

Operating revenues: Charges for Service Other

1,047,224 1,132,283 0 182,303

1,227,886 0

1,227,886 0

1,302,474 0

1,184,547 0

1,212,176 0

1,257,603 0

1,306,621 0

1,359,570 0

Total operating revenues

1,047,224 1,314,586

1,227,886

1,227,886

1,302,474

1,184,547

1,212,176

1,257,603

1,306,621

1,359,570

519,903 108,442 265,778 43,581 107,726

493,427 95,555 329,049 42,276 126,120

519,865 188,124 262,440 42,276 126,028

571,567 101,534 304,160 57,280 123,367

582,998 101,534 319,368 57,280 123,367

594,658 101,534 335,336 57,280 123,367

606,551 101,534 368,870 57,280 123,367

618,683 101,534 405,757 57,280 123,367

631,056 101,534 446,333 57,280 123,367

1,075,345 1,045,430

1,086,427

1,138,733

1,157,908

1,184,547

1,212,176

1,257,603

1,306,621

1,359,570

Operating expenses Personal services Maintenance & repairs Utilities Depreciation Other

513,937 105,015 270,327 38,206 147,860

Total operating expenses Operating income (loss) Nonoperating income (expense): Interest income Transfers Out Transfers In Gain (loss) on Disposal of Fixed Assets Total nonoperating income (expense)

(28,121)

269,156

141,459

89,153

144,566

0

0

0

0

0

(1,372) 0 0 0

3,526 0 0 0

0 0 0 0

23,802 0 0 0

15,868 0 0 0

9,771 0 0 0

9,486 0 0 0

10,483 0 0 0

9,654 0 0 0

9,072 0 0 0

(1,372)

3,526

0

23,802

15,868

9,771

9,486

10,483

9,654

9,072

Net income (loss)

(29,493)

272,682

141,459

112,955

160,434

9,771

9,486

10,483

9,654

9,072

Non-cash expense - Depreciation Capital outlay Increase (decrease) in assets & liabilities

38,206 (75,601) 13,467

43,581 (97,344) 3,856

42,276 0 0

42,276 0 0

57,280 (118,000) 0

57,280 (150,000) 0

57,280 (125,000) 0

57,280 (125,000) 0

57,280 (150,000) 0

57,280 (175,000) 0

Increase (decrease) in working capital

(53,421)

222,775

183,735

155,231

99,714

(82,949)

(58,234)

(57,237)

(83,066)

(108,648)

624,035

570,614

793,389

793,389

948,620

1,048,333

965,385

907,151

849,914

766,848

570,614

793,389

977,124

948,620

1,048,333

965,385

907,151

849,914

766,848

658,200

Cash at Beginning of Year Unrestricted cash and investments at the end of the year

Operating Revenue & Expense and Year End Cash 1,600,000 1,400,000

1,200,000 1,000,000 800,000 600,000 400,000 200,000

0 ACTUAL

Actual

2009-10

2010-11

Budget

Estimated

2011-12 Revenue

Adopted

Projected

Projected

Projected

Projected

Projected

2012-13

2013-14

2014-15

2015-16

2016-17

2017-18

Expense

Year End Cash and Investments

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City of Lee’s Summit Annual Budget FY13

9: Proprietary Funds

SHORT-TERM DISABILITY FUND YEAR BEGINNING JULY 1, 2012 FY 2009 ACTUAL REVENUES: Charges for services Interest Total Revenues

$

EXPENDITURES: Claims Other Total Expenditures

$

Excess of Revenues Over (Under) Expenditures

FY 2010 ACTUAL

FY 2011 ACTUAL

FY 2012 FY 2013 BUDGET PROJECTED Adpoted

44,892 860

62,828 258

33,377 510

34,075 802

45,753 $

63,086 $

33,887 $

34,877 $ 34,316 $ 46,386

69,779 -

19,882 -

36,152 -

37,986 -

69,779 $

19,882 $

36,152 $

37,986 $ 33,631 $ 37,986

43,204

(2,265)

(3,109)

(24,026)

34,075 241

45,982 404

33,631 -

37,986 -

685

8,400

Fund Balance, Beginning of Year

$

63,308 $

39,276 $

82,475 $

80,210 $ 80,210 $ 80,895

Fund Balance, End of Year

$

39,276 $

82,475 $

80,210 $

77,102 $ 80,895 $ 89,296

This fund was established to provide compensation to full-time City employees who are incapacitated and who have exhausted all paid time, but are not yet eligible for long-term disability benefits. Beginning July 1, 2009 the short-term disability policy was updated stating all earned time, including vacation and personal, must be exhausted before Short-term disability is available. The 2009-10 Actual claims of $19,882 represents the transition year, and it is anticipated claims will spike as paid time off is exhausted. The Fiscal Year 2012-13 contribution rate of $50 per Full-time Employee experienced no change from the Fiscal Years 2010-11 or 2011-2012 contribution rate. Interest revenues have been estimated at an average rate of 1% for fiscal year 2010-11 and 0.5% for fiscal year 2012-13. The target fund balance is 200% of paid claims.

REVENUES, EXPENDITURES & FUND BALANCE

REVENUES EXPENDITURES

$90,000

FUND BALANCE

$80,000 $70,000 $60,000 $50,000 $40,000 $30,000 $20,000 $10,000 $-

Actual 2010

Actual 2011

Projected 2012

FISCAL YEAR

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9: Proprietary Funds

City of Lee’s Summit Annual Budget FY13

UNEMPLOYMENT TRUST FUND 2006-07 ACTUAL Revenues: Premiums Interest Total Revenues Expenditures: Claims paid Third Party Administrator Expense Total Expenditures Excess of revenues over (under) expenditures

Fund balance, end of year

2008-09 ACTUAL

FY 2010 ACTUAL

FY 2011 ACTUAL

FY 2012 BUDGET PROJECTED

FY 2013 Adopted

17,470 $ 18,376 $ 18,188 $ 5,726 19,268 16,846

18,307 $ 321

22,638 $ 912

23,189 $ 1,435

23,189 701

32,057 1,523

23,196 $ 37,644 $ 35,034 $

18,628 $

23,550 $

24,624 $

23,890 $

33,580

9,662 $ 1,740

2,221 $ 21,431 $ 1,740 1,740

33,106 $ 1,740

15,015 $ 1,740

27,972 $ 1,740

12,612 1,740

27,972 1,740

11,402 $

3,961 $ 23,171 $

34,846 $

16,755 $

29,712 $

14,352 $

29,712

11,794

Fund balance, beginning of year

2007-08 ACTUAL

33,683

11,863

(16,218)

6,795

(5,088)

9,538

3,868

94,825 $ 106,619 $ 140,302 $

152,165 $

135,947 $

142,742 $

142,742 $

152,280

106,619 $ 140,302 $ 152,165 $

135,947 $

142,742 $

137,654 $

152,280 $

156,148

This fund was established to provide a self-insurance mechanism to fund liabilities related to unemployment claims filed by former City employees. Fiscal year 2012-13 maintains funding at $30 annually per employee and seasonal employees at $5 per month employed.

Interest has been calculated for fiscal year 2012-13 at 1% on the fund balance at the end of the preceding fiscal year.

REVENUES, EXPENDITURES & FUND BALANCE Revenues Expenditures Fund Balance

$175,000 $150,000 $125,000

$100,000 $75,000 $50,000 $25,000 $Actual 2011

Budget 2012

Projected 2012 FISCAL YEAR

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City of Lee’s Summit Annual Budget FY13

9: Proprietary Funds

INSURANCE TRUST FUND YEAR BEGINNING JULY 1, 2012 2008-09 ACTUAL Revenues: Refunds Transfer in: General Fund Interest Income Miscellaneous Total Revenues

$

Expenditures: Transfers Out Special Assessments Transfer Out Insurance Deductible Professional Fees Enterprise Resource Planning (ERP)

FY 2010 ACTUAL

$

Excess of Revenues Over (Under) Expenditures

BUDGET

FY 2012 PROJECTED

FY 2013 Adopted

42,587 39,918

2,795 -

10,485 5,883 -

75,000 1,333 -

75,000 522 -

75,000 818 -

82,505 $

2,795 $

16,368 $

76,333 $

75,522 $

75,818

0 0 0

Total Expenditures

FY 2011 ACTUAL

1,196 -

0 0 0 76,130 -

0 0 0 120,898 1,500,000

0 0 0 73,130 -

0 0 0 45,976 -

0 0 0 73,130 -

1,196 $

76,130 $

1,620,898 $

73,130 $

45,976 $

73,130

81,309

(73,335)

(1,604,530)

3,203

29,546

2,688

0

0

0

0

0

0

Transfers: Transfer In: Excess Worker's Comp Fund Balance Fund Balance, Beginning of Year

$

1,648,791 $

1,730,100 $

1,656,765 $

52,235 $

52,235 $

81,781

Fund Balance, End of Year

$

1,730,100 $

1,656,765 $

52,235 $

55,438 $

81,781 $

84,469

This fund accounts for General Fund deductible expenses on liability insurance claims. In Fiscal Year 2010-2011, $1.5 million was transferred out to create an Enterprise Resource Planning (ERP) fund. Beginning in the 2011-12 budget, the General Fund will transfer in $75,000 per year for insurance deductibles. Interest revenues have been estimated at an average rate of 1% for Fiscal Year 2013.

REVENUES, EXPENDITURES & FUND BALANCE

Revenues Expenditures

$2,000,000

Fund Balance

$1,800,000 $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000

$200,000 $Actual 2009

Actual 2010

Actual 2011

Budget 2012

Projected 2012

Budget 2013

FISCAL YEAR

239 | P a g e


City of Lee’s Summit Annual Budget FY13

9: Proprietary Funds

WORKERS COMPENSATION SELF-INSURANCE YEAR BEGINNING JULY 1, 2012 FY 2010 ACTUAL REVENUES: Other Revenue/Refunds Premiums Interest Transfers In Total Revenues

$

EXPENDITURES: Claims and Expenses Prior Year Claim Settlements Professional Fees and Administrative Costs Insurance (Excess and State Fees) Prior Period Adjustment Total Expenditures

FY 2011 ACTUAL

FY 2012 PROJECTED

$

573,294 $

$

258,256 (50,977) 12,754 155,220

361,444 $ 146,480 23,606 144,845

462,894 $

462,894

462,894

31,754 $ 200,000 $

31,754 135,983

31,754 135,983

375,254 $

676,375 $

694,648 $

630,631 $

630,631

Excess of Revenues Over (Under) Expenditures

198,040

(282,004)

404,603 22,325 426,928

FY 2013 Adopted

8,220 $ 371,350 14,801 394,371 $

$

14,099 $ 554,855 4,340

BUDGET

$ $ $

2,632 404,603 11,125

414,132 14,771

$

418,360 $

428,903

(267,720)

(212,271)

(201,728)

Fund balances, Beginning of Year

$

1,773,338 $

1,971,378 $

1,689,374 $

1,689,374 $

1,477,103

Fund balances, End of Year

$

1,971,378 $

1,689,374 $

1,421,654 $

1,477,103 $

1,275,375

This fund was established to account for the monies necessary to self-insure the City's Workers Compensation claims. In January 2011, an actuarial analysis identified the following: - Self-insured retentions (beginning fund balance): FY 10-11 $715,812 (discounted reserves at 90% confidence, Bornhuetter-Ferguson technique*); - Funding (total revenues); discounted funding at 90% confidence); FY 10-11 $729,656, FY 11-12 $759,061, FY 12-13 $789,652 The continuing efforts to reduce frequency of claims and contain claim costs through negotiated discounts on medical expenses and using modified duty return to work resulted in lower overall damages and claims expense.Included in expenses is a line item for prior year claim expense. Professional Fees and Administrative Costs include state-required third party administrative fees and expenses for the discounted medical health provider network. The Insurance expense line includes the state required Self-Insurer Bond, Excess Insurance coverage Premium, Worker's Comp Tax and the 2nd Injury Fund Surcharge.

Funding for upcoming and each year premiums (amounts assessed to departmental budgets) are adjusted to bring the fund balance in line with the projected retentions. Premium amount is divided into departments based on prior year's percentage of use. Premiums for fiscal year 2011-2012 increased $49,478 from the fiscal year 2010-2011 budget. No premium increase was budgeted for fiscal year 2012-2013. Interest revenues have been estimated at an average rate of 1% for Fiscal Year 2012 and 1% for fiscal year 2013. *Bornhuetter-Ferguson technique estimates ultimate losses using a combination of expected losses (payroll x expected loss cost) and loss development techniques

REVENUES, EXPENDITURES & FUND BALANCE Revenue Expenditures Fund Balance

$2,500,000

$2,000,000

$1,500,000

$1,000,000

$500,000

$Actual 2010

Actual 2011

Budget 2012

FISCAL YEAR

240 | P a g e


Â

Section 10: Debt Service


10: Debt Service Funds

City of Lee’s Summit Annual Budget FY13

DEBT SERVICE FUNDS The city utilizes three funds to record the receipt and disbursement of monies used to repay principal and interest charges on city issued debt. The following are the three funds used to record this activity: General Obligation Bonds, Northeast Tax Increment Financing (TIF) District Infrastructure Improvement Bonds, and Park Certificate of Participation (COP) Debt Fund. The General Obligation Debt Service Fund is used to account for the annual retirement of bonds issued from 2003 through 2010. Expenditures from this fund include the payment of interest and fiscal agent charges plus the scheduled repayment of the principal balance. The ad valorem tax on real and personal property provides the primary source of revenue to make these semiannual payments. Interest income on investments of the reserve amounts provides the remainder of revenue. The Park COP Debt Service Fund was established to account for the issuance of COPs related to Legacy Park, the Greenway Project, and the Senior Center. This fund receives the revenues generated by the one-fourth cent "Parks & Soils" sales tax. The Northeast Tax Increment Financing District Fund is where incremental property taxes (related to the improvements made on the property after the TIF district was formed) received on the designated parcels within the TIF district are used to make principal and interest payments on the city’s debt issued to construct streets and sanitary sewers in the district. The basis of accounting is the same for both budgeting and GAAP reporting purposes. This requires that the modified accrual method bases, with the revenues being recorded when measurable and available, and expenditures being recorded when the liability is incurred. Revenues susceptible to accrual are sales taxes, economic activity taxes, property taxes and interest revenue.

242 | P a g e


10: Debt Service Funds

City of Lee’s Summit Annual Budget FY13

GENERAL OBLIGATION DEBT SERVICE FUND YEAR BEGINNING JULY 1, 2012 FY 2010 ACTUAL REVENUES: Taxes (Net Bad Debt) Interest Penalty/Interest Refunds & Reimbursements Total Revenues EXPENDITURES: County Collection Fees Debt Service: Principal Retirement Interest & Fiscal Charges Total Expenditures

FY 2011 ACTUAL

FY 2012 BUDGET

FY 2013 Adopted

PROJECTED

$

7,902,073 10,316 82,146

$

7,781,542 36,487 63,179

$

7,853,358 64,180 48,885

$

7,587,504 60,321 58,147

$

7,875,886 64,180 48,885

$

7,994,535

$

7,881,208

$

7,966,423

$

7,705,972

$

7,988,951

$

133,816

$

133,561

$

131,271

$

130,045

$

131,272

8,130,000 1,141,268 $

Excess of Revenues Over (Under) Expenditures

9,405,084

6,630,000 1,195,776 $

(1,410,549)

7,959,337

5,200,000 908,375 $

6,239,646

(78,129)

6,600,000 1,079,180 $

7,809,225

1,726,777

5,400,000 908,375 $

6,439,647

(103,253)

1,549,304

Fund Balances, Beginning of Year

$

6,544,979

$

5,134,430

$

5,056,301

$

5,056,301

$

4,953,048

Fund Balances, End of Year

$

5,134,430

$

5,056,301

$

6,783,078 71,816 0.00922902

$

4,953,048 (265,854) (0.03385227)

$

6,502,352 288,382 0.03800749

DEBT SERVICE LEVY

2009-10 Actual

2010-11 Budget

2010-11 Actual

2011-12 Actual

2012-13 Estimated

Per $100 Assessed Valuation

$

0.4697

$

0.4697

$

0.4697

$

0.4697

$

0.4697

Assessed Valuation

$

1,655,032,644

$

1,691,947,638

$

1,654,009,573

$

1,620,849,484

$

1,627,170,797

$ Growth

$

(33,160,089) $

6,321,313

% Growth Allowance for Uncollectables

(84,826,982) $

36,914,994 $

(1,023,071) $

-4.88%

2.23%

-0.06%

-2.00%

0.39%

2.0%

2.0%

2.0%

2.0%

2.0%

The General Obligation Debt Service Fund is used to account for the annual debt service on General Obligation (GO) bonds issued by the City. Expenditures from the fund include the payment of interest and fiscal agent charges plus the scheduled repayment of the principal balance. The ad valorem tax on Real and Personal Property provides the primary source of revenue to make these annual payments. Interest income on the reserve amounts provides the remainder of revenue. $5,000,000 of debt was issued in both December 2009 and December 2010. Additional debt issuance is anticipated in FY 2011-12 as authorized in the November 2007 election. $10,075,000 in bonds authorized but not yet issued will be issued over the next 2 years (not included in the above projections). $37.4 million of new bonds were authorized on November 2, 2010 and are anticipated to be issued over the next 3 years (also not included in the above projections). Interest Revenue has been calculated at an annual rate of 1% for Fiscal Year 2011-12 and 1.25% for 2012-13.

REVENUES, EXPENDITURES & FUND BALANCE Revenues $10,000,000

Expenditures

$9,000,000

Fund Balance

$8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $Actual 2010

Actual 2011

Budget 2012 FISCAL YEAR

Projected 2012

Adopted 2013

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10: Debt Service Funds

City of Lee’s Summit Annual Budget FY13

DEBT SERVICE REQUIREMENTS TO MATURITY GENERAL OBLIGATION BONDS THOR OUGH FARE STREET LI GHT IMPROVEMENT IMPROVEMENT

DATED 6/1/11

2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023

DATED 12/1/10

SI DEWALK I MPR OVEMENT

DATED 12/1/10

800,000

STR EETSCAPE

DATED 9/1/03

DATED 12/1/10

270,000 280,000 290,000 310,000 320,000 330,000 345,000 365,000 375,000 395,000 422,000 _______

TOTAL

$800,000

$0

$0

$3,702,000

I nterest Rates

2.00%-3.00%

3.00%

3.00%

3.50%-3.75

PAYMENTS DUR ING FY

STORM WATER

FOR ALL G ENER AL OBLIG ATION BONDS PR INCIPAL INTEREST

TOTAL

2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023

6,600,000 3,225,000 3,275,000 3,425,000 3,600,000 3,750,000 1,500,000 1,575,000 1,650,000 1,700,000 1,800,000 1,875,000

1,078,542 1,015,375 906,375 795,375 700,375 598,625 467,275 401,650 330,775 254,463 174,563 89,063

7,678,542 4,240,375 4,181,375 4,220,375 4,300,375 4,348,625 1,967,275 1,976,650 1,980,775 1,954,463 1,974,563 1,964,063

TOTAL

$33,975,000

$6,812,454

$40,787,454

$0

PUBLIC SAFETY Radios & Design

CI TY HALL

CUR BS

DATED 6/1/11

D ATED 9/1/03

D ATED 6/1/11

600,000 1,000,000 1,050,000

600,000 1,000,000 1,050,000 2,200,000 2,300,000

_______

955,000 995,000 1,035,000 1,090,000 1,130,000 1,170,000 1,230,000 1,285,000 1,325,000 1,405,000 1,453,000 _______

$2,650,000

$13,073,000

$7,150,000

2.00%-3.00%

2.00%-4.75%

2.00%-3.00%

_______

BALANCE @6/30

27,375,000 24,150,000 20,875,000 17,450,000 13,850,000 10,100,000 8,600,000 7,025,000 5,375,000 3,675,000 1,875,000 0

244 | P a g e


10: Debt Service Funds

City of Lee’s Summit Annual Budget FY13

General Obligation Debt by Type Road Improvement Strother Road 1% Sidewalk and Curbs 26%

Road Improvement Tudor Road 2%

City Hall 48%

Public Safety Police Radios 10% Downtown Streets and Streetscape 13% General Obligation Debt Program Funded by Debt Year issued City Hall 2003 Downtown Streets and Streetscape 2003 Public Safety - Police Radios 2011 Sidewalk and Curbs 2011 Road Improvement - Strother Road 2011 Road Improvement - Tudor Road 2011 Total

Amount of Debt Outstanding $13,073,000 3,702,000 2,650,000 7,150,000 200,000 600,000 27,375,000

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10: Debt Service Funds

City of Lee’s Summit Annual Budget FY13

City of Lee's Summit, Missouri Computation of Legal Debt Margin June 30, 2012 Ordinary (1)

General Obligation Bonds Additional (2)

Assessed Valuation (January 1, 2011)

Total

$1,598,171,426

Constitutional debt limit

$

General Obligation bonds payable includes authorized but unissued Less: Cash and Securities Available for Retirement Bonds Payable less Available Funds LEGAL DEBT MARGIN

$

159,817,143

159,817,143

319,634,286

22,798,000

40,057,000

62,855,000

2,142,226 20,655,774

3,763,977 36,293,023

5,906,203 56,948,797

139,161,369

123,524,119

262,685,489

Legal Debt Margin June 30, 2011 Ordinary 7% Additional 11%

Debt Margin 82% NOTES:

(1) Article VI, Sections 26 (b) and (c) of the State Constitution permits the City, by vote of two-thirds of the voting electorate, to incur an indebtedness for City purposes not to exceed 10% of the taxable tangible property therein as shown by the last completed assessment. (2) Article IV, Sections 26(d) and (e) of the State Constitution provides that the City may become indebted not exceeding in the aggregate an additional 10% for the purpose of acquiring rights-of-way, constructing, extending and improving streets and avenues and/or sanitary or storm systems, and purchasing or constructing waterworks, electric or other light plants, provided that the total general obligation indebtedness of the City does not exceed 20% of the assessed valuation. (3) The total assessed valuation shown above does not include state assessed railroad and utility properties.

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10: Debt Service Funds

City of Lee’s Summit Annual Budget FY13

PARK CERTIFICATE OF PARTICIPATION DEBT SERVICE FUND YEAR BEGINNING JULY 1, 2012 FY 2010 ACTUAL Revenues: Sales Taxes Economic Activity Taxes (EATS) Interest Transfers In Total Revenues Expenditures: Transfer to Gamber Ctr 023 Transfer to General Fund 001 Transfer to Fund 054 Transfer to Fund 057 Debt Service: Principal Retirement Interest & Fiscal Charges Total Expenditures

FY 2011 ACTUAL

FY 2012 BUDGET PROJECTED

FY 2013 Adopted

$

2,862,358 $ (331,991) 1,849 0

3,056,886 $ (377,262) 3,837 $ 0

3,124,792 $ (398,870) 6,401 504,984

3,213,407 $ (397,630) 6,401 505,794

3,124,792 (398,870) 6,401 0

$

2,532,216

$

2,683,461

$

3,237,307

$

3,327,972

2,732,323

$

175,000 0 0 500,000 0 1,465,000 677,380

$

157,500 0 0 0 0 1,650,000 614,763

$

175,000 1,000,000 161,250

$

175,000 1,000,000 161,250 0 0 1,050,000 544,638

2,817,380

$

2,422,263

$

$

2,930,888

$

Excess of Revenues Over (Under) Expenditures

(285,164)

1,050,000 544,638

261,198

2,930,888

306,419

$

175,000 750,000 161,250 0 0 1,390,000 500,013 $

2,976,263

397,085

(243,940)

Fund Balances, Beginning of Year

$

843,278

$

843,278

$

843,278

$

1,104,476

$

1,501,561

Fund Balances, End of Year

$

558,115

$

1,104,476

$

1,149,697

$

1,501,561

$

1,257,621

The Park Certificate of Participation (COP) Debt Service Fund was established to account for the issuance of debt related to the acquisition of land and development of Legacy Park and Greenway Projects. This fund receives the revenues generated by the 1/4 cent "Parks & Soils" sales tax. This sales tax was reduced from 3/8 cent to 1/4 cent in April 2008 as approved by the voters. In 2006, the City issued debt relating to the new plan for the parks system, "Legacy for Tomorrow and Beyond." The amount of money required for debt service on the 2006 COPs during the current fiscal year is retained in this fund, and monies in excess of that amount may be transferred to the city park construction funds. Interest earnings are calculated at 1% for Fiscal Year 2011-12 and 1.25% for 2012-13, based on the retention in this fund of only the monies required for the current year's debt service with all additional amounts being transferred to the City Park Fund 057.

REVENUES, EXPENDITURES & FUND BALANCE $3,750,000

Revenues Expenditures Fund Balance

$3,000,000

$2,250,000

$1,500,000

$750,000

$Actual 2010

Actual 2011

Budget 2012 FISCAL YEAR

Projected 2012

Adopted 2013

247 | P a g e


Â

Appendix


Appendix

City of Lee’s Summit Annual Budget FY13

Glossary of Common Terms Accrual Accounting: A method of accounting that recognizes the financial effect of transactions, events and inters fund activities when they occur, regardless of the timing of related cash flows. Amortization: 1) A reduction of debt by means of periodic payments sufficient to meet current interest and liquidate the debt at maturity. 2) Provision for the extinguishment of a debt by means of a debt service fund. 3) Accounting for expenses or charges as they apply rather than as they are paid. Arbitrage: Arbitrage is the difference (profit) earned from investing low- yielding taxexempt bond proceeds in higher yielding taxable securities. Assessments: Assessments are charges in the nature of taxes upon property owners to pay the costs of facilities or improvements that benefit the property owned. Payment of the amount assessed (together with interest if not paid upon assessment) is secured by a direct fixed lien on the property. The assessed payments are either used directly to pay the costs of the facilities or improvements or, if paid over time, are used to repay bonds issued to finance such costs. “Special assessment” financing proceeds are used for improvements relating to the property, such as sidewalks, streets, gutters, sewers and water systems. Assessed Valuation or [AV]: The valuation placed on real estate or other property by a government for the purpose of levying taxes.

Auditing: Pre-Audit: Posting year-end closing entries, preparing preliminary financial statements and assembling supporting documents for review by outside auditors. Auditing: Post-Audit: Posting audit adjustments and preparing the annual financial report. Audit Report: The report prepared by an auditor covering the audit or investigation of an entity’s financial position for a given period of time. As a general rule, the report should include a) a statement of the scope of the audit; b) explanatory comments concerning exceptions from generally accepted auditing standards; c) opinions; d) explanatory comments concerning verification procedures; e) financial statements and schedules; and f) statistical tables, supplementary comments and recommendations. The auditor’s signature follows item c) or d). Authority: A governmental unit or public agency created to perform a single function or a restricted group of related activities. Usually such units are financed from service charges, fees and tolls, but in instances they also have taxing powers. An authority may be completely independent of other governmental units, or in some cases it may be partially dependent upon other governments for its creation, its financing or the exercise of certain powers. Balanced Budget: Annual financial plan in which expenses do not exceed revenues. Bond Counsel: Legal firm hired to advise the Issuer regarding the legal and tax assurance to the bond purchaser that the bond was 249 | P a g e


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City of Lee’s Summit Annual Budget FY13 legally issued and is aspects of the sale. Bond counsel writes the legal opinion for the bond issue. This lawyer, in theory, represents the ultimate bond purchaser. The Bond opinion provides tax-exempt. Generally responsible for producing the legal documents required for the sale.

Bond Election or Bond Referendum: A process whereby the qualified voters of a governmental unit are given the opportunity to approve or disapprove a proposed issue of municipal securities. An election is most commonly required in connection with general obligation bonds. Requirements for voter approval may be imposed by constitution, statute, or local ordinance. Bond Fiscal Year: The 12-month accounting period, established under some bond contracts, used in connection with and issue of municipal securities. Principal and interest payments are scheduled in accordance with the bond fiscal year. The bond fiscal year may not necessarily coincide with the issuing agency’s own fiscal year, and may be established in order to take full advantage of the scheduled cash flow of projected pledged revenues. (See also Fiscal Year). Bond Proceeds: The money paid to the issuer by the purchaser or underwriter of a new issue of municipal securities. These monies are used to finance the project or purposed for which the securities were issued and to pay certain costs of issuance as may be provided in the bond contract. Budget (Operation): A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them.

Used without any modifier, the term usually indicates a financial plan for a single fiscal year. The term “budget” is used in tow senses in practice. Sometimes it designates the financial plan presented to the appropriating body for adoption and sometimes the plan finally approved by that body. It is usually necessary to specify whether the budget under consideration is preliminary and tentative or whether it has been approved by the appropriating body. Callable Bond: A bond which the issuer is permitted or required to redeem before the stated maturity date at a specified price, usually at or above par, by giving notice of redemption in a manner specified in the bond contract. Call Date: The date on which a bond may be redeemed before maturity at the option of the Issuer. Call Feature (Redemption Feature): Enables the Issuer to pay off “redeem” a bond prior to its maturity date. The “call date” is the earliest date the bond may be redeemed “called”. Usually a premium is paid for the earliest call dates. Capital Assets: Assets of significant value and having a useful life of several years. Capital Assets are also called Fixed Assets. Capital Improvement Program [CIP]: A plan of proposed capital expenditures and the means of financing them. The capital budget is usually adopted as part of the complete annual budget which includes both operations and capital outlays. The capital budgets should be based on a capital improvement program [CIP].

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Capital Outlays: Expenditures for the acquisition of capital assets. Capital Projects: Projects that purchase or construct capital assets. Typically a capital project encompasses a purchase of land and/or the construction of a building or facility. Cash Basis: The method of accounting under which revenues are recorded when received and expenditures are recorded when paid. Cash-Flow Budget (Cash Budget): A projection or the cash receipts and disbursements anticipated during given period. Typically, this projection covers a year and is broken down into separate projections for each month, week and/or day during the year. Cash-Flow Financing: A financing in which the proceeds of the issue are used to pay current expenses of the issuer when the issuer’s current income is temporarily insufficient for that purpose. Also, sometimes called TRANS, TANS, or RANS (tax and revenue anticipation notes). The issue is customarily scheduled to be repaid when current income exceeds current expenses. The issue typically has a term of one year or less. Cash Management: Tracking and forecasting cash flow, and working with investment personnel to develop an investment plan. Maintaining cash accounts and controlling their disposition. Coordinating and controlling bank accounts. Certificate of Deposit or CD: A negotiable or non-negotiable receipt for moneys deposited in a bank or other financial institution for a specified period at a specified rate of interest.

Certificate of Participation [COP]: A certificate showing participation through ownership of a “share” of lease payments or leasepurchase agreement. Usually made between a municipality and an equipment vendor. While these certificates are similar to bonds, they are secured solely by the lease or rental revenues accruing to the municipality/agency issuing the certificates have maturities and are paid in a manner parallel to the process involved in the execution and administration of bonds. Competitive Bid or Competitive Bidding: A method of submitting proposals to purchase a new issue of bonds by which the bonds are awarded to the underwriting syndicate presenting the best bid according to stipulated criteria set forth in the notice of sale. Cost Accounting: Accounting which assembles and records all costs incurred to carry out a particular activity or to deliver a particular service. Costs of Issuance: The expenses associated with the sale of new issue of municipal securities, including such items as underwriter’s spread, printing, legal fees and rating costs. Covenant or Bond Covenant: The issuer’s enforceable promise to do or refrain from doing some act. With respect to municipal bonds, covenants are generally stated in the bond contract. Debt: An obligation resulting from the borrowing of money or from the purchase of goods and services. Debt of governmental units include bonds, time warrants, notes, and floating debt. Debt Limit: The maximum amount of debt which an issuer of municipal securities is 251 | P a g e


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City of Lee’s Summit Annual Budget FY13 permitted to uncurl under constitutional, statutory or charter provisions. The limitation is usually a percentage of assessed valuation and may be fixed upon either gross or net debt.

Debt Ratios: Comparative statistics showing the relationship between the issuer’s outstanding debt and such factors as its tax base, income or population. Such ratios are often used in the process of determining credit quality of an issue, especially in the case of general obligation bonds.

deterioration, action of the physical elements, inadequacy or obsolescence. 2) That portion of the cost of a capital asset that is charged as an expense during a particular period. Direct Debt: The debt for which the issuing unit has sole responsibility. Disbursements: Recording accounts payable, reviewing invoices and supporting documents, and making payments to vendors.

Debt Service: The amount of money necessary to pay interest on an outstanding debt, the serial meteorites of principal for serial bonds and the required contributions to an amortization of sinking fund for term bonds.

Encumbrances: Obligations in the form of purchase orders, contracts or salary commitments which are chargeable to an appropriation and for which a part of the appropriation is reserved.

Debt Service Fund: A fund established to account for the payment of interest and principal on all general obligation debt.

Enterprise Activity: A revenue- generating project or business which supplies funds necessary to pay debt service or bonds issued to finance the facility. The debts of such projects are self-liquidating when the projects earn sufficient moneys to cover all debt service and other requirements imposed under the bond contract.

Debt Service Schedule: A table listing the annual payments necessary to meet debt service requirements over the period of time the bonds are to be outstanding. Defeasance: Termination of the rights and interests of the bondholders and of their lien on the pledged revenues in accordance with the terms of the bond contract for the prior issue of bonds. Defeasance usually occurs in connection with the refunding of an outstanding issue before the final payment, or provision for future payment, of principal and interest on a prior issue. Delinquent Taxes: Taxes remaining unpaid on and after the date on which a penalty for non-payment is attached. Depreciation: 1) Expiration of the service life of capital assets attributable to wear and tare,

Enterprise Debt: Debt which is to be retired primarily from the earnings of publicly owned and operated enterprises. Enterprise Fund Accounting: Accounting used for government operations that are financed and operated in a manner similar to business enterprises and for which preparation of an income statement is desirable. Expenditures: Where accounts are kept on the accrual or modified accrual basis of accounting, the cost of goods received or services rendered whether cash payments have been made or not. where accounts 252 | P a g e


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City of Lee’s Summit Annual Budget FY13 are kept on a cash basis, expenditures are recognized only when the cash payments for the above purposed are made.

Expense: Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest or other charges. Feasibility Study: A report of the financial practicality of a proposed project and financing thereof, which may include estimated of revenues that will be generated and a revenue of the physical operating, economic or engineering aspects of the proposed project. Federal National Mortgage Association (FNMA) or Fannie Mae): One of the two presently existing corporations which formerly comprised the FNMA. As it currently exists, FNMA is a government- sponsored private corporation authorized to purchase and sell mortgages and to otherwise facilitate the orderly operation of a secondary market for home mortgages. Financial Advisor or Consultant: With respect to a new issue of municipal bonds, a consultant who advises the issuer on matters pertinent to the issue, such as structure, timing, marketing, fairness of pricing, terms and bond ratings. Can provide cash management services and can serve as an agent for the issuer during the pricing of bonds during a negotiated sale. Fiscal Agent: An agent (usually and incorporated bank or trust company) designated by a government to act for it in any of several capacities in the sale, administration and payment of bonds and coupons.

Fiscal Year: A 12-month period of time to which the annual budget applies and at the end of which a governmental unit determines its financial position and the results of its operations. Fixed Asset Management: Tagging and preparing asset ledgers for plant, facilities, and equipment; recording changes in asset status; and conducting periodic inventories of assets. Full

Disclosure: Providing accurate and complete information material to a bond issue, which a potential investor would be likely to consider important in deciding whether to invest. Material facts that enable the investor to evaluate the credit quality of an issue.

Full Faith and Credit: A pledge of the general taxing power for the payment of debt obligation. Bonds carrying such pledges are usually referred to as general obligation bonds or full faith and credit bonds. Full Time Equivalents [FTE]: Equal to one person based on a 2080 hours a year. Fund: An independent fiscal an accounting entity with a self- balancing set of accounts recording cash and/or other resources together with all related liabilities, obligations, reserves, and equities which are segregated for the purpose of carrying on specific activities or attaining certain objectives. Fund Balance: The excess of the assets of a fund over its liabilities, reserves, and carryover.

Fiscal Policy: a government’s policy relating to budgeting of expenditures and revenues. 253 | P a g e


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General Fund: The largest governmental fund, the General Fund accounts for most of the financial resources of the general government. General Fund revenues include property taxes, licenses and permits, local taxes, service charges, and other types of revenue. This fund usually includes most of the basic operating services, such as fire and police protection, finance, planning, codes administration, public works and general administration.

Standards Board, which prescribes standard accounting practices for governmental units in maintaining their financial records and releasing financial data to the public.

General Long-term debt: Long-term debt legally payable from general revenues and backed by the full faith and credit of a governmental unit.

Governmental National Mortgage Association [GNMA or Ginnie Mae]: One of two corporations formerly comprising the FNMA. GMNA is an agency of the Federal Department of Housing and Urban Development empowered to provide special assistance in financing home mortgages and is responsible for management and liquidation of federally owned mortgage portfolios. Its liquidation functions involve the issuance of participation certificates representing beneficial interest in future payments on a pool of mortgages.

General Obligation Bonds [GO BONDS]: Bonds which are secured by the full faith and credit of the issuer. General Obligation bonds issued by local units of government are secured by a pledge of the issuer’s ad valorem taxing power.

Grant: A contribution of assets (usually cash) by on governmental unit or other organization to another. Typically, their contributions are made to local governments from state and federal governments and made for specified purposes.

General Property Tax: The tax usually levied on real and personal property. This tax is typically levied locally.

Grants Management: Recording grantsrelated transactions in keeping with grant regulations, and preparing financial reports for grantor agencies.

Generally Accepted Accounting Principles [GAAP]: GAAP is a way of reporting. GAAP reporting will enable your government through the use of proper funds, to present more informative

Gross Bonded Debt: The sum of all General Obligation Debt. Also known as Direct Debt.

Goal: A statement of broad direction, purpose or intent based on the needs of the community. A goal is general and timeless.

Internal Audit: Reviewing financial transactions in both the finance department and in operating departments for compliance with local policy and generally accepted accounting principles.

Governmental Accounting Standards Board [GASB]: A standard-setting body, associated with the Financial Accounting Foundation and comparable to the Financial Accounting

Internal Control: A plan of organization for purchasing, accounting, and other financial activities which, among other things, 254 | P a g e


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City of Lee’s Summit Annual Budget FY13 provides for separation of duties, proper authorization from responsible officials in processing of a transaction and the arrangement of records and procedures to facilitate effective control.

Internal Service Fund: Funds used to account for the financing of goods or services provided by one department or agency to other departments of a government on a cost- reimbursement basis. Investment management: Determining amounts and types of investments to be made, securing quotes from financial markets, and apportioning interest earned to the proper funds. Investment of Proceeds: The investment of proceeds and other moneys relating to an issue is typically governed by state law and by the Indenture or Bond Resolution. Inventory: Maintaining custody and records of supplies held in stock for future consumption. Level Debt Service: An arrangement of serial maturities in which the amount of principal maturing increases at approximately the same rate as the amount of interest declines, resulting in substantially equal annual debt service payments over the life of the bonds. Levy: (verb) To impose taxes, special assessments, or service charges for the support of government activities. (noun) The total amount of taxes, special assessments or service charges imposed by a governmental unit. Liability: Debt or other legal obligations arising out of transactions in the past which must

be liquidated, renewed or refunded at some future date. Note: This term does not include encumbrances. Liquidity: The ability to convert an investment to cash promptly with minimum risk to principal or accrued interest. Long-Term Debt: Debt with a maturity of more than one year after date of issuance. Management Information Systems [MIS]: Management Information Systems is an internal service department that provides computer and telecommunications needs to the other City Departments. Management Information Systems Equipment Replacement Program [MERP]: The user departments will pay a rental or lease charge that will provide funds for replacement of MIS equipment at a scheduled future date. The rental rate also includes routine maintenance service much like a commercial leasing company. Modified Accrual Basis: The basis of accounting under which expenditures other than accrued interest on general long-term debt are recorded at the time liabilities are incurred and revenues are recorded when received in cash and/or available revenues which should be accrued to reflect properly the taxes levied and revenue earned. Moody’s Investors Service: An independent service subsidiary of Dun & Bradstreet Crop., based in New York City, which provides ratings for municipal bonds and other financial information to investors. Municipal Securities Rule Making Board: An independent, self- regulatory organization established by Congress in 1975 having 255 | P a g e


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City of Lee’s Summit Annual Budget FY13 general rule making authority over municipal securities market participants (generally, brokers and dealers).

Negotiated Sale: The sale of a new issue of municipal securities by an issuer through an exclusive agreement with an underwriter or underwriting syndicate selected by the issuer. Net Direct Debt: With respect to any given Issuer the amount of all outstanding debt of such Issuer (Direct Debt), less the sum of any amounts accumulated in sinking funds for such debt and the amount of such debt that is selfsupporting. New Issue: An issue of securities which is purchased from the issuer and offered to investors, usually on a “when issued” basis, for the first times. Non-Callable Bond: A bond that cannot be redeemed at the issuer’s option before its stated maturity date. Object of Expenditure: Expenditure classifications based upon the types or categories of goods and services purchased. Objective: Something to be accomplished in a specific, well defined, and measurable terms, and that is achievable within a specific time frame. Outstanding: In general as used with respect to the principal of an issue, remaining unpaid. Pay-As-You-Go Basis: A term used to describe the financial policy of a governmental unit which finances all of its capital outlay from current revenues rather than by borrowing.

Paying Agent: The entity responsible for transmitting payments of interest and principal from an issuer of municipal securities to the security holders. The paying agent is usually a bank and generally provides reconciliation of the securities and coupons paid and similar services. Payment Date: The date on which interest, or principal and interest, is payable. Payroll: Generating employee paychecks, deducting and transmitting taxes and other payments, administering insurance and other benefits, and generating required reports. Pension Administration: Managing contributions to pension accounts, maintaining records of individual employees’ account balance, making investments on behalf of pension funds, and disbursing retirement income. Per Capita Debt: The amount of an issuing municipality’s debt outstanding divided by the population residing in the municipality. Pledged Revenues: The monies obligated for the payment of debt service and other deposits required by bond contract. Policy Analysis and Research: Evaluation of policy options and recommending policies on revenue generation, financial administration, and financial aspects of operating policies and activities. Premium Call: A redemption provision which permits the issuer to call securities at a price above par.

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Principal (in relation to bond issuance): The face amount or par value of a security payable on the maturity date.

Proceeds/Original Proceeds/Gross Proceeds: The amount paid to the issuer by the first purchaser of a new issue. Gross Proceeds refers to all of the moneys relating to an issue which are subject to Arbitrage limitations and Rebate under the internal Revenue Code. Public Offering: The sale of bonds to the general public. Purchasing: Determining source and price of goods and services requisitioned by operating departments; authorizing and monitoring purchases. Rating Agencies: The organizations which provide publicly available ratings of the credit quality of securities issuers. Rebate: To pay the United States government amounts earned from the investment of gross proceeds at a yield in excess of the yield on the issue. Redemption: A transaction in which the issuer returns the principal amount represented by an outstanding security. Refunding: A procedure whereby an issuer refinances an outstanding bond issue by issuing new bonds. Refunding Bond: A bond issued to retire a bond already outstanding. Registered Bond: A bond whose owner is designated on records maintained for this purpose by registrar, the ownership of which cannot be transferred without

the registrar recording the transfer on these records. Revenue Bond: A bond which is payable from a specific source of revenue and issuer with taxing power is not pledged. Revenue Bonds are payable from identified sources of revenue, and do not permit the bondholders to compel taxation or legislative appropriation of funds not pledged for payment of debt service. Generally, no voter approval is required prior to issuance of such obligations. Revenue Collections: Billing, collecting, and posting revenues from user fees, licenses, fines, etc. Receiving and posting revenue from tax bills; collecting overdue bills. Providing technical support and control to operating departments which collect such revenue. Revenue Estimate: A formal estimate of how much revenue will be earned from a specific revenue source for some future period, usually a future fiscal year. Revenue Fund: A fund established by the bond contract of a revenue bond issue into which all gross revenues from the financed project are initially placed and from which the monies for all funds are drawn. Risk Management: Making determination of issuance coverage, administering payments to insurance companies and administrative services providers; determining and financing liability for self-insured risks. Serial Bonds: Bonds of an issue which are payable as to principal in amounts due at successive regular intervals, generally annual or semiannual and generally in the early years of the term of the issue. 257 | P a g e


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Special Assessment: A charge imposed against property in a particular locality because that property receives a special benefit by virtue of some public improvement, separate and apart from the general benefit accruing to the public at large. Special Assessments must be apportioned according to the value of the benefit received, rather than the cost of the improvement, and may not exceed the value of such benefit or the cost of the improvement, whichever is less. System Development Charge: A reimbursement fee, an improvement fee or a combination thereof assessed or collected at the time of increased usage of a capital improvement or issuance of a development permit, building permit or connections to the capital improvement. This charge includes that portion of a sewer or water system connection that is greater than the amount necessary to reimburse the unit of local government for its average cost of inspecting and installing connections with water and sewer facilities. Tax or Taxes: Compulsory charges levied by a governmental unit for the purpose of raising revenue. Tax revenues are used to pay for services or improvements provided for the general public benefit. Tax Anticipation Notes [TANS]: Notes issued in anticipation of collection of taxes usually retirable only from tax collections, and frequently only from the proceeds of the tax levy whose collection is anticipated at the time of issuance. A form of short-term financing. Tax Base: The total property and resources available to a governmental entity for taxation.

Tax Billing: Determining amounts to be billed to individual taxpayers and distribution of bills to each taxpayer. Tax-Exempt Bond: Another term for a municipal bond. Interest on many municipal bonds is exempt from federal income taxation. Tax Rate: The amount of tax stated in terms of a unit of the tax base. Tax Rate Limit: The maximum rate or millage of tax which a local government may levy. Trustee: A financial institution with trust powers which acts in a fiduciary capacity for the benefit of the bondholders in enforcing the terms of the bond contract. Underwriters: A dealer which purchases a new issue of securities for resale. Traders with contacts with large bond buyers and ability to price the bonds for sale. Upgrade: The rising of a rating by a rating service due to the improved credit quality of the issue or issuer. Utility Billing: Determining amounts of water, sewer, electric bills; sending bills to customers, depositing and posting receipts, collecting overdue amounts. Vehicle Equipment Replacement Program [VERP]: VERP provides funds for replacement of vehicles at a scheduled future date through user departments paying rental or lease charges. The rate also includes routine maintenance service much like a commercial leasing company. Working Capital (Designated): An account within the fund balance of the General 258 | P a g e


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Fund in which a certain amount of resources were set aside for purposes of maintaining a positive cash flow, shortfalls in the revenue

projections, and emergencies during the fiscal year.

ACRONYMS AV: Assessed Valuation BERP: Building Equipment Replacement Program CIP: Capital Improvement Program CD: Certificate of Deposit

GAAP: Generally Accepted Accounting Principles GASB: Governmental Accounting Standards Board GNMA: Governmental National Mortgage Association (or Ginnie Mae]

COP: Certificate of Participation MIS: Management Information Systems F&PC: Finance and Personnel Committee FNMA: Federal National Mortgage Association (or Fannie Mae) FTE: Full Time Equivalents

MERP: Management Information Systems Equipment Replacement Program TANS: Tax Anticipation Notes VERP: Vehicle Equipment Replacement Program

GO Bonds: General Obligation Bonds

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Miscellaneous Statistics

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Quick Facts: • Located in Kansas City, Missouri Metropolitan area, in Western Missouri • Currently encompasses a total geographic area of 65.87 square miles in both Jackson and Cass counties, Missouri • Divided into 4 City Council Districts • Served by 5 school districts with Lee’s Summit R-VII serving the majority of the city area • Served by major highway corridors including I-470, US 40, US 50, M-291, M-150, and M-350 • Served by the Union Pacific Railroad and Amtrak

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City of Lee’s Summit Annual Budget FY13 MO Statewide Populations and Rankings Geographic Area Total Rank Population State of Missouri Counties St. Louis County

5,988,927 998,954

1

Jackson County St. Charles County Greene County Clay County

674,158 360,485 275,174 221,939

2 3 4 5

Jefferson County Boone County Jasper County

218,733 162,642 117,404

6 7 8

Franklin County Cass County Cities Kansas City St. Louis Springfield Independence Columbia

101,492 99,478

9 10

459,787 319,294 159,498 116,830 108,500

1 2 3 4 5

91,364 79,329 76,780 65,794 52,575

6 7 8 9 10

Lee's Summit O'Fallon St. Joseph St. Charles Blue Springs

Demographics Average Household Size Median Age Median Household Income Per Capita Income Households Median Value Owner-Occupied Housing Units

2010 Census 2.62 37.2 $73,151 $33,149 33,054.00 $185,500

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FY13 Budget for City of Lee's Summit  

City of Lee's Summit Budget Book fiscal year 2013

FY13 Budget for City of Lee's Summit  

City of Lee's Summit Budget Book fiscal year 2013